Step01: Thumbnail some ideas, then sketch the design on cardstock. In the thumbnails, you can make quick decisions on what colors you want to use so you can reference your choices later. I'll list the products I used as I go along.
Step02: Fill the hair's base color with Copic Ciao Aqua Blue.
Step04: Using Copic Sketch Hydrangea Blue, fill in the background in a waving pattern, coloring in a pattern from the outside in.
Step06: Color the mermaid's torso with Copic Sketch Heath.
Step10: Add Hydrangea Blue to dab scales in the shadow of the fin.
Step12: Add a little Heath to the edges of the fin, feathering inward to create the appearance of iridescence. Fill the background white space with Sky Blue, then add small drops of Copic Refill Pale Pink Fruit to add a watercolor-like drip texture to the background.
Step13: Using the Sakura White Gelly Roll Pen, outline the drips, then add a little shine to look like bubbles. Add highlight to the hair, adding the appearance of light hitting strands of hair.
Step14: Add areas of highlight to the scales and fin.
Step16: Using Copic Sketch Silk, fill a skin base color.
Step18: Using the Blue Micron, add further details.
Step19: Add expressive drops of gold using the Nuvo Crystal Drops: Mustard Gold, adding variation to the sizes. Add small dabs of gold to the hair and eyelids.
Hammermill 100lb Cardstock - White
Prismacolor Watercolor Pencil, Grey