Another procrastination, so named because I thought it looked like she was shrugging! The more modern version of how mermaids appear to be percieved by the elfwood community so hope you all like it. Note: Im well aware the anatomy is very very wrong!!!! For some reason I am incapable of drawing breasts!! It was supposed to look like she was looking up at you, but it kinda went wrong. If anyone has any hints on how to draw these female aspects I would love to hear from you!! Again done in Black ink.