First you draw an outline of your mermaid.

First the head

Then the torso

Then the tail

Now draw the rock

Partially erase the head

Now draw the seashells ( you don't have to seashells but I prefer to).

Time for hair!!! ( you don't have to use the Ariel bangs, but I prefer to because Ariel will always be my favorite Disney princess!).

Now for color, and voila!!!! You have a beautiful mermaid!!!!! ( you don't have to use the Ariel color scheme, I just used it because I love the mix of colors)