Step 31 Back to layer with scales. Duplicate it (drag and drop layer to "New layer" symbol) and put on top of layers. If layers are unhooked, make it a clipping mask again. Step 32 Back below layer with tail. Place "Fish" stock to your file. Transform it as is shown. Step 33 Mask tail. Erase second fish and unnecessary parts of first fish. Leave only fin. On the edges of flipper, use hard brush. Soft brush will be good for center of tail. Step 34 Colors on tail don't match. Add adjustment layer to the fin - RMB > Create clipping mask - with Hue/Saturation. Step 35 Now you should fix yellow/orange/brown tone on the top of tail. Add adjustment layer with Color Balance and make it a clipping mask. Step 36 Go to the op of your layers. Again place "Fish" stock, as is shown. Step 37 Mask unnecessary parts of fishes. Leave only tail from top. Use soft brush for mixing created tail with fish tail. Step 38 Of course stock doesn't match with whole mermaid. Fix it by adding adjustment layer with Color balance. Then, click on created layer with RMB and choose Create Clipping Mask. Step 39 Then, add Hue/Saturation adjustment, clipping layer. It will change whole color of tail. Step 40 In my opinion edge between tail and stock is really big. Fix it. Create new layer. Pick color from mermaid tail and draw stroke below fish tail. Now decrease opacity of created layer to 50%. Step 41 You should draw hair. Add new layer and draw some strands. Use 2px soft brush. Remember about changing colors - I used tones of turquoise and black. Step 42 Now You will make outline. Use light turquoise. Draw some strokes on both tails! Step 43 Cool! again add new layer. You should repair mermaid's bra. Draw some strings by 2px soft brush. At the end of every string you should draw white dots - like pearls! Step 44 I will show you, how to draw bubbles. Let's start! Create new layer. Choose 60px hard round brush and draw dot somewhere. Step 45 Now choose erase tool. Set soft brush with the same as before size - here: 60px and erase center of dot. Step 46 It's time to make it sparkling! By small, hard round brush draw some sparkles on bubble. Step 47 Now, pick hard round brush, with size as you used in step 44. Set opacity of brush to around 8% and draw the same dot as before. Use tones of blue or green. Step 48 At the end, draw some white shine around bubble. Use around 23% opacity, white, soft round brush, 19px. Draw strokes on top-left edge and smaller stroke on right bottom. Step 49 Now your bubble is ready. Convert it to Smart Object, for making endless transforms :). Click on this layer with RMB and choose Convert to Smart Object. Step 50 Now duplicate your bubble (drag and drop layer to "New layer" symbol) then transform duplicated layers (Ctrl + T). Repeat it a few times. Step 51 If you have too much layers, just click on some with holding ctrl. Then click on chosen layers with RMB and pick "Convert to Smart Object". You can freely transform group of bubbles. Step 52 You can also play with smart filters. I've used from top menu Filter > Blur > Gaussian blur... Step 53 Now, for making colors good, add adjustment layer with Gradient fill.