I saw a picture which stuck in my mind and i knew a had to use it as a reference, i cant seem to find the link as of now but i'll keep looking
anyway, i just had to turn the woman in the photo into a mermaid so i started painting it from scratch since i couldn't find the photo ^^'
and took it to a darker place, which turned out awesome
p.s. its my very first time at painting water... was kinda hard at first getting the level just right and the distortion of the reflection but i think i got it