A Kelpie- that's what I actually wanted to draw but then I came up with this... thing. I searched for pictures of kelpies other artist had drawn and every time I looked at one I thought that the Klepies just didn't look scary enough. It seems I quite exaggerated when I drew this creature and I'm not sure if one could call it "Kelpie", but hey: it's based on a horse skull and has gills xD

I've already begun with the shading. I will use pencils and I'll try to make the shading as realistic as I can. Hopefully it will look satisfying in the end.