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This girl, same pose as the left image. I dont even know who she is but damn if she wouldnt be a fine ass mermaid
Anyways, make her expression unaware of the viewer, focusing on tying her hair. Make her sit on a rock at sea casually, and make the view to her a bit more sideways than in the image. Also, I want her tits to hang a little more with the gravity to accentuate their heaviness, with an obligatory arched back.
The right image is mostly just for finer details like her eyes and such