Been wondering about merfolk anatomy so I gave myself this little exercise.

Started with the skeleton and then gradually added muscles and skin... the muscles were a bit allover the place so I didn't save that step, heh

One thing I definitely learned from this is that male and female skeletons are very different and I should've planned ahead, because only halfway through the painting I realized the anatomy was looking very masculine and I had to settle with an androgynous mermaid :( Oh well