I did this a couple of hours ago. It took me no more than 2 hours to finish. I made it for a friend who works with me (well, kinda'), but I didn't get a change to see him. I guess I'm sorta' thankful for that, since I was able to take it home and scan it. ^_^
I swear, i'm in love with mermaids. They're so beautiful, and definitely my favorite fantasy creature.