I love the head gills, they give it some character and a unique approach to the 'mermaid' look. 
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thanks! I had inspiration from zorbis
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the black outline in the upper lip gives the illusion that she has a mustache and makes her have a manly face.
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Now I see it! Yeah, I thought the face looked a little masculine and it's probably the lip causing it.
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oh yeah, oops didn't realize that; it might be partially cause the outline isn't removed yet, i'll paint over the lips with more girly colors later on