This is my personal project, done for practice in Blender and GIMP. You can download free wallpapers for mobile and desktops here. Digital print is available at Artstation Prints Store and 3D print is available at Shapeways Store under name Hook Mermaid.
I started with new personal project, a pendant with a hook and a mermaid.
This is a rough sketch, there will be a mermaid in pose similar to pole dancer, but instead of pole there will be a huge fishing hook… or a regular hook with a tiny mermaid…
If You talking about scales, I used trick to tessellate geometry from scale tile to quads of low poly tail using great Tissue Addon (I’m hopping this option will be a modifier one day )