This entry in DeviantArt's "Mermay Challenge" was based on comments "sandcastler" made whenever someone uploaded a mermaid artwork. He said they'd look good with webbed fingers, so I decided to make this for him. I didn't know what to do about her breasts, so I just draped some of her long hair over them. Hey, like the saying goes: "Mermaid hair don't care!"
Hope you like this as much as he does.