Model
I didn't want entry removed for nudity so I did cover "trouble spots"
step 5 of 19
Hair
step 6 of 19
Starfish provided by Pxleyes placed on model after model is placed in document. Opacity of starfish sligtly reduced and warp tool used to wrap nicely around form.
step 7 of 19
Hair added and blended to create a longer more flowing appearence.
step 8 of 19
Fish used for fishtail
step 9 of 19
Used puppet warp to stretch tail to desired size.
step 10 of 19
Sorry bad picture-
Duplicated tail and added hard light.
step 11 of 19
Apophysis tail added
step 12 of 19
Used liquify
Colore chages and hue changes
Perspective and warp
step 13 of 19
Added shadows by duplicating images adding gaussian blur and gradient layer.
step 14 of 19
Added whole picture of sea turtle and erased most of image. I did leave some of the background as well as the turtle.
step 15 of 19
Sea turtles shadow added same way other shadows were created.
step 16 of 19
Sea shells added and blended into the sea floor. Used "Luminosity"
Apophysis tail duplicated previously and moved just enough to create a little depth and lifting appearence.
step 18 of 19
Original fish image, erased unwanted fish duplicated one fish to increase school size.
step 19 of 19
After suggestions mad by greymval and Jawshoewah, I added a blue layer over whole image because I liked how it looked over the entire picture. I also fixed area on hip refined a shadow in the stomach area. Added a very minor amount of noise over mermaid's body and tried to blend edges of starfish. Hopefully its a bit better now
;-)