To be honest, I damn dislike this romanticised image of the Mermaids as lovely girls with cute faces and delicate hands. If you draw the Mermaid in the form of a girl, then let it be at least a little "inanimate" and cold, lol
My Character Drawing
Details
Work process:
Step 1
Step 2
Step 3
Done!
Thank you for your attention! 🖤