Taking a stab at 3d rendering with DAZ3D Studio 4.5.
It is pretty confusing so far...but I managed to create this mermaid
3d mermaid tail by Devil-Lived
hair brush by ~Linzee777
Do not redistribute the original png.
Credit me where possible.
Referencing and commercial uses are fine with me.
Send me a link so I can see and/or fav your art.