And now a small confession; I've always loved mermaids. The manatees in the background is a nice touch, but my favorite aspect is definitely the tail. I like how you made the fin behave like hair with it's folds and the way it flows. All those bubbles... I can't even imagine how long that must have taken to get right. Very nicely done, lovely work.
I love doing mermaids, one of my favourite subjects but also quite difficult to get stock for. For this one I had to break my own rule and use stock that wasn't my own! Thank you, I'm very pleased you like it!