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.
Comments
Farie Says:
Very pretty!
Runesman Says:
Damn that is perfect!
chibinarusegawa Says:
OMG I love it! This is gorgeous! I love the coloring on this one, the pose, the angle of the camera here. This is just amazing!
Lovely work!
pyromaniacal Says:
Oh wow oh wow oh wooww.
This is MAGNIFIQUE. I love the elegant long hair locks fallin down her body like that. She is... super pretty. I like your comparison with DOLPHINS. Humans ans dolphins are both intelligent, strong, and well. Mammals.
Oh man she's so elegant, I'm in love!