http://www.elfwood.com/farp/theart/bernicemerfo...
Greetings everyone! I am Sarah B. Seiter, and I have been drawing seriously since about 1998 when I bought my first computer and joined Elfwood, which at the time was called Lothorian. This article is more for inspiration than for an actual how-to. I hope it convinces more of you out there to draw some merfolk, there seems to be a bit of a shortage in my opinion.