Mermaids have so many variations. They are such fascinating creatures. I'm going to teach you how to draw a fairly basic one, Then you can use your knowledge to build on your mermaids.
Draw Stick figure Mermaid!
Add boob circles
Shoulder circles, Arms circles, Do a panty shape thingy at the bottom for her lower half of her body.
Add fins
Shape her tail using your guidelines
Hair
Face and hand circles
Shape her tummy and collar bones
Add some detail
Give her some cleavage, Some ruffles, and part of her fin area
Start shading
Her face is far away so the shading doesn't have to be as detailed
More shades
And more
Add detail to her fins
Exactly the way you want them. I am choosing a snake, fish scale like pattern