Heres another older one, I documented my progress on this piece which still remains to be completed...one day I'll come back to it.  The reason it's posted is because it's actually related to my newest piece which I will be sharing shortly :)

 

I found the texture for the mermaids fish half at the Asian super market,  I wanted to recreate mackerel's scales.... 

This is it so far but I have a list of things that still need to be done......