Copy and paste, blending layers. Add some ocean waves and bubbles brush.
Thanx to bugudifino http://bugidifino.deviantart.com/art/Mermaid-and-other-poses-15-245583926 and for the great tail to http://browse.deviantart.com/resources/?q=fish%20tail#/d2dvua8

An odd addition to the local aquarium.

Used the pxleyes source and photoshop

Credits:
- faestock for the beauty sitting on the stone.
- frozenstocks for the sunny field

I wish marine life will survive the global warming and that the coral reefs remain untouched. Just source image used in the making of Under The Sea.