Head proportions template/reference
Michele Parliament: colagens/anatomia
♥ This is absolutely beautiful ♥ Mermaid with Goldfish Balloons by MissTakArt.deviantart
The Island Girl: DEVIANT ART COLLECTION: MERMAID
Velma by joel27.deviantart.com on @deviantART
Mermaid, Daren Horley on ArtStation at http://www.artstation.com/artwork/mermaid-46a501d4-d328-499a-b8d2-13639823f72f
“The Little Mermaid” illustrated by Kata Kiss. not my style but absolutely beautiful
Love the top two poses. .