Manatee mermaid.

This is a sketch I did for my own amusement. I remember last time I was at Sea World they had a nice manatee exhibit with a few interesting facts and trivia. I remember it saying the manatee were often mistaken for mermaids by early sailors. All I could think was.. "just how drunk would you have to be to mistake these guys for a mermaid". Anyways, I hope I'm not offending any sensitive mermaids with this sketch.