No references used in this drawing. I just studied some orca pictures, just to find out they are all same-shaped, nearly.
Each one is individual, so I tried to draw one, it turned out that way, so I decided to give it a nice background. Background
is watercolor on paper and white pencil. Orca and diver are made with ps, sai and damuro. I think mermaids do really exist
deep in the oceans, so for me it is natural and normal to draw a mermaid. Hope you enjoy. Should I add some more fishes?