Merman

    
Credits:

Model: null-entity.deviantart.com/art… by

Background: malleni-stock.deviantart.com/a… by

Fish:
free-stock-by-wayne.deviantart… by

ybsilon-stock.deviantart.com/a…
and
ybsilon-stock.deviantart.com/a…

by

Coral: 
ybsilon-stock.deviantart.com/a… by

tinalouiseuk.deviantart.com/ar… by

Accessories:
maureenolder.deviantart.com/ar… by

frostbo.deviantart.com/art/Mer… by

quaddles.deviantart.com/art/RT… by

Brushes:

jennyle88.deviantart.com/art/B…

coby17.deviantart.com/art/Glit…