A few concepts for a merman. This is a kelp dwelling merperson, far more shy then his rock bathing cousins. He hides in the ocean bed and remains camouflaged; I painted him with watercolour and neatened him on photoshop. You can see the process too - I keep records so that I can pinpoint mistakes later. You can see the change in his head pose and arm/torso pose. I think he turned out well!