I'm starting my second mermaid. My first one was really ugly so I threw her in a box and broke her neck. If I can dig her out I'll post a pic later. This is my seventh sculpt and I think I can make this one much better but we'll see. I'll try to post pics every other day so this could kinda be a mermaid tutorial! I forgot to take pics of the making of the base but it is made with epoxy over a wire mesh form. My son said it looked like a pile of doo, hopefully it wont look like that when I'm done.