I thoroughly enjoyed this week's mermaid challenge at Sunday Postcard Art.
Background is made up of various papers by JoesSistah,Rubyblossom and playing with brushes(Flickr free to use),all set at different blend modes.
Overlay on background,watch,cushion and bubbles by Lorie Davison.
Mermaid tail-Itkupilli,mermaid body is a free to use image from Suzee Que on Flickr.
Thanks for looking.