This entry in my Valentine's Day series feature two characters belonging to a member of DeviantArt: Emily the mermaid and her seal friend Flippy.
Emily started out as a human until she was magically transformed into a mermaid at age 8. Shortly after that she met Flippy, and they've been best friends under the sea ever since.
The DeviantArt member in question is "AxelGripp", and I hope he likes it.