mermaid w.i.p.

Starting to come together. I felt the face was boring so i found reference and tilted the head.

Mermaids are bitches

holy crap do they suck. What kinda drugs were people on then they thought of a 1/2 fish, 1/2 woman creature. The transition between skin and scales is a nightmare. not to mention the scales all in themselves

here is my progress so far