I used a lot of dies from my stash, too many to list here. I sponged some Distress Ink on the mermaid's hair and skin, and I layered her tail, bikini, and flower twice to add dimension. I used a black fineliner to draw her face, following the indentation on the die-cut. I adhered lots of sequins and gems to simulate bubbles. I had a lot of fun making this card! Here's another photo at an angle so you can see the sparkle.
The UnstampaBelles has a challenge theme of Magic this month, with a twist of Disney, and I was inspired by The Little Mermaid.