Anime Mermaid Underwater With Flowing Hair

A mermaid drifts through the water with her arms loose at her sides and her head tipped slightly toward the viewer. Her hair is the largest thing on the sheet, swept up off the forehead and falling in wide curving waves to either side of her, and the strands inside it are few and far apart so there is real space to work with.

Her tail curls down and then hooks left into a broad two lobed fluke. The upper half of the tail carries overlapping scales, each one a small rounded shape, and there are enough of them to reward a gradient if you want to run one from a deep shade at the waist to a pale shade at the fin. The bodice above is drawn as a simple scalloped band.

Off to the left a small striped fish swims past, and a scatter of round bubbles rises through the empty white on that side of the page. Those bubbles are the easiest thing here and a good warm up.

There is no seabed, no plant life and no border, which is exactly why this version replaced the first one. The earlier sheet filled the hair with so much line work that it printed as a gray mass with nothing left to fill.