From KF:

"Drawing Under the Influence again, I'm afraid. If you watch the video you can tell by this stage I was having trouble even remembering what a seal looked like ....

Youtube: youtu.be/6Jf5zAxGN4Q"

dA link: http://daffydwagstaff.deviantart.com/art/Seal-mermaid-541506495
FA: http://www.furaffinity.net/view/16908835/