Mermaids are described as creatures of seductive beauty. Mermaids often float on the surface of the sea and sing to many people and gods. Their voices caused sailors to be in distress, but sometimes the waves brought their voices to the ships to forecast bad weather.
Sketch a mermaind
Draw eye
And final
Oh This is gorgeous! I especially love the detail you put in the horn department. It's a nice touch and makes the horns looks 3d.