used:
model: http://gosnaystock.deviantart.com/art/Mermaid-Shots-Brandi1-261824669\
BG: http://quality-tubes.deviantart.com/art/Ocean-Depths-04-278710799
siren tall: http://vanesagarkova.deviantart.com/art/mermaid-tail-285904325
shells: http://10eke-s