We draw the head in the form of an oval, then two eyes circles, we paint over them, leaving a little white space, patches of light, a small nose and a mouth.
We emphasize eyes with curves, we draw eyelashes and hair which are in front on a face.
We erase unnecessary lines to head top, we draw a neck and top of the head.
Draw coat hanger, a body and a shape of a tail, simply copy.
We draw the top part of a bathing suit and a hand to an elbow.
Then draw part of hands from an elbow and a palm, and also a tail at the mermaid.
We draw locks of hair and part on the right.
Dorisovyvayem hair wavy lines, we draw an ear and an ear ring on it, a floret in hair, cockleshells on breasts, a navel and a frill on hips.
Now on a tail it is possible to draw a little bit scales and drawing of the mermaid is ready.