Can a water heater be treated as an appliance for depreciation?

I saw in an online forum that H&R Block advised someone to treat a water heater or tank as an appliance for depreciation. But I've read elsewhere that it must be treated as an improvement to the house. The 27.5 year depreciation life does NOT make sense to me for a hot water tank. They have the life span of an appliance, not of a house. Can I treat my new water tank as an appliance for depreciation?