This painting is based on a sketch I made about a month earlier. Lately I've been doing paintings straight up in Photoshop without a line drawing underneath and using one layer (or as few as possible). Why? you ask... no real reason. I'm enjoying the process and I'm doing work faster this way.
C+C is always welcome.
Edit: Made some changes to the lighting and sky in order to bring more focus on the mermaid and add to the mood.