The Little Mermaid

"Look at this stuff," exclaimed the merchild, "Isn't it neat?"

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Hooray for Gimp! And photoshop brushes! And many other things! Stock credits go to:

AttempteStock: model
([link])

Linzee777: Mermaid tail. [link]

blind106: Ocean. [link]

Brushes by:

silinias: [link]

and

Immrgy: [link]