This really hasn't got anything to do with the Little Mermaid anymore, but I called it Ariel while I painted it and I still do.
I wanted to redo Ariel the Little Mermaid
that I drew about 1½ years ago. I was almost 16 at the time. Now I wanted to also make it darker in both theme and color - add more sea creature-like features, make it more creepy, more dramatic. I find tentacles creepy, therefore the silly fish tail had to go.
All in all, this was more of a personal project to see what had changed in my "style" and the painting process.
Photoshop CS, 2 days - those tentacles are bitches to draw.