Sea Nymph - FTU Tut "Sea Siren" by Kittz Kreations

I am using a lovely kit by Kittz Kreations named Sea Siren and you can get that here

I am using the beautiful work of Selena Fenech. She has retired but any other mermaid tube will do!

Mask is by WSL #117 HERE

Font is FTU Vtc-NueTattooScript

Filters 

Xero Radiance

Don't Forget your Drop Shadows

HERE WE GO!

Open new image 700 by 700, c/p tube of choice onto canvas. Duplicate tube layer, gaussian blur 6.0 properties overlay lower opacity to 60. El 50 Sand resize to 70 c/p and place underneath tube layer, duplicate Sand layer and just move a little up behind tube. Take El 54 resize to 80, c/p and place towards the far left, duplicate this layer, flip horizontal  and place to the far right. Follow the same steps as above with El55.  El 51 resize to 70 c/p and place to the bottom left by tube. El 47 resize to 50 c/p flip horizontal and place to the bottom right. El 15 resize to 50 c/p and place by EL 51. EL 22 resize to 70 free rotate left 15 c/p and place behind treasure chest, duplicate this layer free rotate right 15 and place towards middle behind tube. El 2 resize to 40 c/p and towards bottom by tube. El 23 resize to 50 c/p and place to the bottom  in front of tube. El's 17 and 18 resize to 20 and scatter them at the bottom where you would like, or just see my tag for reference. El 27 Bubble c/p and place to the inside left by tube. EL 28 resize to 40 c/p and place to the right by tube. Finallly El 39 Sparkles c/p and place them on top far right. Merge your tag. Effects - Xero Radiance with these setting: 209, 182, 128, 82. Then go to Photo Effects - Film and Filters Vibrant Foliage Filter Color - #b0610a Intensity - 15 Add your Name Copy Write and License info Save as PNG! Thanks for looking!