A tropical mermaid I had started working on a few months ago. It underwent several changes (the face didn't look anything like that at first), you can see some WIP steps here:
https://www.instagram.com/p/B671q_iDzT4/
I didn't paint the underwater light rays scattering as I wanted to focus on the skin patterns, though I might paint a second version of this creature when I have time, with more atmosphere and underwater landscape.