Want to have a go? Here's a step-by-step...
Add some eyes
It's just more circles! Don't forget to colour the pupils.
Draw on a mouth
It's just a sideways D shape filled with classic sharp mermaid teeth!
Draw in a long U between the eyes for a good sea-worthy nose!
Draw some hair
Make sure to make your lines curvy for that majestic underwater look
Add some arms!
Keep it simple - just sausage shapes should do the trick!
Time for a tail!
Draw a curved banana shape from the bottom of the arms and add a couple of triangles at the point for fins
Scale it up!
Draw a bunch of Ws on the tail to make hyper-realistic fish scales! It's like they're really there!!!
Colour it in!
Mermaids come in all different colours, so colour yours however you like!
Finally, add extra details and shading if you fancy!
You could even glue on some glitter or pour a glass of water over it for extra realism!