I really had to fight to draw this one because SAI doesn't have dithering brushes that can actually do that job.. so I had to do this all on a trial version of CSP and then screenshot that to post.
uuhhhhhh but mermaid....................................................... ig..............................................

OK PROPER DESCRIPTION:
My whole Idea was like this orca mermaid! I'm not sure what her name is as of yet, but I imagine she likes hanging around on the beaches to attract people to her. I imagine most of her scars are from run ins with boats that she'd gotten too close to. She just likes following after her loves! But she tends to fly too close to the sun... something something Icarus. You know? I imagined this picture specifically could be like a CG for a old 98 styled VN. Probably upon just meeting her!
Unfortunately, I didn't really do proper color limitations here for the style but what can you do sometimes.... y'know?