We were having a lively discussion about mermaids over at the Round Stable, and user davyinatoga chimed in with this:

I just realized that if anything, Mermaids should wear coconut bras. And red ties.

So I was compelled to draw this. It was going to be a quick doodle but then I got carried away. Sharp-eyed viewers may notice that I've basically redrawn the rock from the Siren picture. But hopefully better this time.