Ref Sheet Commission for Fate!
Did you know seals don't have any legs, just one big long flipper similar to a mermaid? WELL it seems obvious now but when I went to sketch up this commission it had never really occurred to me! Through some back and forth me and Fate worked out whether this lady should have normal legs and a tail or a tail-leg combination, and the finished result is what you see here. It was a gift for her friend Ellison, talk about best friend ever heh
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