>>27527169shape; the dark blue part looks like a sack of potatoes and doesn't work well with the white, top part of the body. Make the veil at his either straight or make the top part of it's "hips" smaller and it would looke better also drop the veil and the end of the tail and make the entire thing dark blue
details; pink fins on it's tail are retarded, the veil-like parts on it's head, neck, chest and tail make the entire design look messy. Same with the hair with pearls and starfish hairpin. The entire deisgn is too busy and doesn't flow well. There are too many elements that straight up don't work well with one another.
colors; not much to say about this one, it looks like a cheap toy, which is something that carried over from Polippo
I know it's supposed to be a mermaid, I know it's supposed to be a singer, but it's incredibly ugly.
It's eyes are pretty, I guess. Which is probably why all waifufags keep defending and want to fuck it. It's a shame they're wasted on that monstrosity.