Mermaid

Well....some late drawing to my dear friend for his birthday....
Because i don´t have time...i was in classes drawing....it´s not that good...and i don´t have time to paint TT~TT...so..just a simple drawing
I was trying to do something in his style...but..i can´t...my idea of anatomy don´t let me have his talent to do that kind of drawing..so..i decide to transform the legs and make a mermaid
I hope he likes...

Feliz cumple años ^^
Besitooosssss