My OC Loki in his human form together with a Merfolk friend. ;) Preparing for a little Under the Sea Trip.
They're both from the Changeling: The Dreaming Universe. Paolo, the manta ray merfolk is (c) their respective owner. Loki ap Balor is mine.
Done in Paint Tool SAI
Yes it actually does. ^^ In Changeling: The Dreaming, the merfolk live under water but they give birth to human children who cannot breathe under water. So the mermaid mother gives birth in a cave and then nourishes the baby with her breast milk so it can breathe under water until it meets its spirit animal (some kind of nautic animal of course) and then transforms into its mermaid-self.
(if that's what you meant.)
Link
Pearlsnake
Paolo you cruel Manta :'3