I will say I'm not 100% happy with this, I ended up dedicating most of my time on the traveller project , although I do not regret it! haha The traveller desk is now one of my best works so far, which also became my first daily deviation ever on deviantart. Hopefully it could also be one of my next Best of Terms, it won't hurt to try. :)
But anyways, here is how the merman came out.