I drew this when I was at my friend's house (spent 3 weeks with her). She was painting one drawing of mine (To be posted when she's done and in town with it). I didn't know what to draw, just that I wanted to watercolor whatever it was. I started drawing an elf (or pixie), and she suggested a mermaid. That's the true reason this mermaid has long ears--I didn't want to change the face. (Leslie says that maybe the gills are the ears as well.) Since she had a Boris book from the library, I looked through it to get references on how to draw her breasts properly. I also Looked at Boris's mermaid painting too to get ideas on how to do the tail. I water-colored her at home--the is the first drawing that is not only un-obscured nudity that I've done well, but the first with nudity my parents have seen. My mom said I should work on muscle structure if I want to draw the body well--how can I do that if there's clothes obscuring it?