I took a thick whisper white CS and watercolored the top with daffodil and the bottom with pool party and stamped the seaweeds with Memento Black. Make sure to let the part you do first dry well before doing the second part- I did the sunset sky first and then did the pool party sea.
I took a smaller second sheet of water color paper and stamped the seaweed on it . I wanted to make sure I had similar horizon lines on both sheets. I stamped the mermaid on a separate scrap sheet of whisper white, colored it in and then used clear Wink of Stella to add glimmer to her hair and the fishtail. I then put a color of pool party over the body to look like she was in water. Color in the seaweed and stamp the sentiment in Black.
Now all I need is a forward facing mermaid, Stampin' Up!