Media: Pencil, Clip Studio Paint Pro 1.8.8 and a Wacom Intuos Draw graphics tablet

A mermaid surfacing.

Partly inspired by seeing a Twitch streamer, Jubilina, recently paint three mermaid characters.

I thought it would be interesting to render the mermaid's hair and skin above and below the water's surface. The result is pretty good I think. I'm particularly happy with the glistening highlights on her head and the under water lighting.