Under the Sea

I loved how the posture looked like in the water, especially the expression. It was as if the mermaid, or the character itself was really having fun under the sea.

You really made a big step forward! But for me, the tail kind of looks crooked? It would look more accurate if you kinda made the tail much more triangle-ish shaped with curves that a letter L. But the shading, lighting is simply beautiful. The scene would look really pretty if you spent more time doing the fishes, and the sea platform, but all in all- It's magnificent. Keep it up!