Drawn by  cecaeliafanatic as a patreon reward. Signing up for a $10 pledge can get you a pic of your character of choice as a part of Cylla's garden: https://www.furaffinity.net/view/46811669/ and once or twice a week, they run streams where they draw sketches of their character and the various patrons who've signed up. It's pretty good for just $10 a month. And if you want to commission them further, sighing up at higher tiers gets you a 20-30% discount on future commissions for as long as you remain pledged. The deal's pretty good. If that seems like something you're interested in, then you should head on over to their Patreon and sign up: https://www.patreon.com/CecaeliaF

So in this alternate continuity from the Johnny-verse (title pending), instead of running into Johnny, Sam Wiliams (https://www.furaffinity.net/view/37486287/) attracts the attention of the sea sorcerer, Cylla. Here, CF drew their character spying on Sam prior to making contact and, judging by his and/or her expression, they find her to be the perfect specimen.

For reference, I never imagined Sam as a physical bully, but she's certainly athletic enough it. Still, I thought the pic was really good, so I colored it. Then I did some lighting effects on it as well. The final result is pretty good.
I'll probably post the version with no lighting effects into scraps for comparison.

Also, I guess this counts as a Mer-may pic. After a fashion.