I like your solution of using her tentacles as a covering for her breasts, it's inventive and unique. I never really bought the whole tube top idea they had for Ursula. That aside it's always neat to see different takes on these types of characters. Frankly I'm a bit miffed with Disney for hammering into our heads what mermaids and sea witches/queens/kings must look like. I suppose it's a good starting point though, but even so I hate that when I type in mermaid in google I get the same stupid red headed mer-brat. No offense to Ariel and the work that went into her, but I don't like how that's all we think of when it comes to sea-folk. So I love stuff like this personally.