Absolutely stunning! I love the fluidity of the whole piece - the softness of the fabric, and the flow of her hair. I especially like mermaids who have extra "fishy" details, like the fins on her arms.
Very interesting to see the evolution of the piece from sketch to finished product - I was curious about the extra hands holding the fabric, and noticed that you had more hands floating around originally, then decided to get rid of most of them. Is there a story there, or just something you felt inspired to do?