Mermaid on a Rock

My favorite mythalogical creature to draw, I've always seen Mermaids less fish and more dolphin. While they might have some fins, I've always seen them more with a stronger, smoother lower portion.

This picture has been sitting in my 'to-do' pile for several months. Just today, I finally got the hair shaded and background completed. I tell ya, I've never tried to paint a breaking wave before. It's not that tough Although, I'll admit, I didn't spend as much time on the background as I probably should have.