Beautifully done

thank you! <3

Ah, I love the underwater effect

this makes me so happy ;v;

Reminds me a lot of Scottish Kelpies

Absolutely beautiful~

Very pretty! I love your use of green :)

How did you do the blending into the distortion through the murky water on the legs? Is this transparency masks or something else?

Mix of two of the default roumd brushes in photoshop. The round brush with high transfer and no size dynamics, and the soft edged (air)brush... both are used at a large size. I didn't use any special layer tricks or anything in this particular case, it is just painted (and quickly, since with these kind of broad details, the longer you finnick with them, the more muddled they get it seems...)

I just love underwater scenes! This is incredibly lovely, you really managed to capture the weightlessness when floating beneath the surface!

Absolutely love this!

It's so lovely, and the hair is fantastic!