VersusVII
This is a manta ray mermaid. Or a sting ray one. I didn’t understand the differences amond these two fishes, so I mixed them in this illustration: the horns belongs to the manta ray, while the pectoral fins are from the manta. Sketching the fins was difficult, I wasn’t sure if they were recognisable but I think I did a good job.
this may be my favorite design of yours yet!