By David Longo.
Google Image Result for http://www.deviantart.com/download/103022731/Mermaid___sketch_by_ab_lynx.jpg
STEP 19. Now draw the nails on the fingers, where you can see on your picture
Chibi figure. May be helpful with proportions.
how to draw ram horns - Google Search
2010 Sketch 003 by *rantz on deviantART
Milena sketch by Boris-Dyatlov.deviantart.com on @DeviantArt
AUNT MARIE'S BOOKS