With Mermay around, here is a female and male merfolk base for you to use, once purchased! 
 
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Rules :
✦ Credit me when using.
✦ You may use it for adoptable, custom design commissions, character reference sheets, and personal art.
✦ You are not allowed to use it as YCH (Your Character Here) commissions base.
✦ You are not allowed to redistribute.

Enjoy ! ♥