Hi dear friends and all 
Details:I've always wanted to make another picture of a mermaid. I've done it a few times before but it didn't turn out as
I wanted. I'm quite happy with this piece though. I think this is one of my most complicated pieces so far.
These are some of the most difficult things for me with this piece:
1. To turn the geisha model out into a mermaid. I have to combine more than one geisha photos for this purpose alone.
2. To integrate the mermaid's tail into the geisha. The tail was painted over
3. To fix the hair. This time, I put bigger hair, some kind of wind blown (in this case due to water effect) - I've never made something like this before. So, please forgive me for not being perfect with the hair.
I know, for some people this might be so easy. For a person like me, well uh...
Well, I didn't want to count layers or time that I've spent on this like the others did. I think the most important thing is that I've had a lot of fun doing this piece. I hope you'll like it too. Even if you don't, please be nice if you want to comment

Inspiration:
"A mermaid is a fictional aquatic creature that is half human, half aquatic creature (e.g. a fish or dolphin).Various cultures throughout the world have similar figures." - Wikipedia. Read more here
[link]I do think mermaid is a legend. The existence of mermaids is questionable, and it remains a mystery until now. When I see the contest theme for the second time, then it comes to my mind, what if the mermaid is from the far east, and she is wearing a kimono instead? How it will look like? From these thinkings, I develop a concept of "The Mermaid from The Far East", but the title is so long,
DeviantART does not allow that. So I have to drop the "The" in front of the title.
I portrayed the eastern mermaid as the most gorgeous, powerful and charming princess in the sea. I hope you can see those qualities in this piece.

Credit for the stock & resources:Model: *
lucretia-stock Ruin (tower),moss texture: ~
Alegion-stockBackground: ~
BadinstinctTreasure chest: ~
Eyespiral-stockHair: *
faestockHair strand (brush): *
ro-stockMermaid's tail: *
JLStockBlack Ribbon: ~
restmlinstock Fish (orange): ~
phantompanther-stockFantasy stick,jewellary: *
unholy-stockSmall crown: *
Lill-stockWater Plant: *
Shoofly-StockJelly fish: ~
WindstockStarfish: ~
foureyestockBalloon, magic trails (brush): ~
hawksmont *
redheadstockWater texture: ~
lynn-stockFish (clown fish): Personal photos
Thank you so much for the stock & resources.
I enjoyed using them so much

Great work!