Here you will draw out the hair first and as you know mermaids have beautiful locks of hair. This queen has long, lustrous hair that falls perfectly. Once the head and hair is done you will draw out the arm which is raised above her head. I sort of made a mistake with the arm step, and if you can see it, just go ahead and fix the error. Draw in the torso and some of her waist followed by the flaps of her tail which are fin like frills around the waist. Almost like a band.