This is a work in progress and I would appreciate any feedback you can offer. Thank you beforehand for your time in reviewing her. I’m still debating what I should include for her background. I will most likely expand the background giving the mermaid more room.
Golden Mermaid
Hi sweetravin,
as promised and the conversation that u have pm me earlier,i have commented on the part which i think it has a problem and i hav also made a small tutorial on how to improve the painting,i hope it helps:)
the notes on each and every process arent as detailed,let me know if you dont understand,i will try my best to explain,sorry for my English for its not my main language.

higher reso:

good luck with the painting mate:)
She’s exquisite! You have given me much to work with and now I can see more clearly where I need to make changes. I’m new to digital painting and painting in general- so this is very helpful for me.
This is a gorgeous piece you’ve made. I would not mind at all if you wanted to put it in your gallery. I’d be flattered. The way you’ve brought out the colors and contrast has really made this a strong painting.
I’d have to say that skin tones and materials have been really challenging for me to paint and you have done it wonderfully. Thank you for your time in showing me this process. I have much to play with and experiment with on her. Is there a trick with your blending technique to make her skin so believable? Certain brushes used?
I’m off to play with my painting! Thanks for all your help!
you’r the most welcome Sweetravin,im glad the tutorial helps:)thanks a lot for approving me to put this in my gallery as well,im honored.i had a lot of fun painting this piece,it helps me to improve as well.
theres no special brush to make the skin believable,its the sense of colors ,the used of light and shadow ,applying both of these at the right place is the key,tho theres a lot to study on lighting.i used some of the technique i learned from Nebezial 's paintings,cant find the thread of his tutorial where he demonstrate on the use of smudge tools to get the nice blending of the skin but thats how it works.
i look forward to see your finish painting 
You have such awesome work and I just read your about column and it’s very impressive. I know you must be very busy and it was so nice of you to help a new artist out. I saw your past post helping with a rainstorm painting. Do you have more like this? It would be nice to have the links to your helpful tutorials all in one place. I’m still working on her off and on and I hope to get her posted up soon. Thanks again for all of the guidance.
Just wow… I looked at this a few days before, but I didn’t have time to write something… this is exactly why I adore collaborations and things like that - it’s just breathtaking to see idea and form coming together. And I can say it was very useful also for us watchers. Great job to show your way of creating, Michael. These days it’s hard to come across someone who helps other one in such way.
I’m also looking forward how you’ll finish it, Jennifer
I liked this character from the begining, it’s very interesting to watch how styles of different artists varies on the same subject…
Sorry for my english, I’m writing it in hurry 
@MichaelZHsee: Thank you very much for this post. It probably take you a lot of time to rebrush whole image.
Thank you!
I cant thank Michael enough for the help. It really pushed me to examine skin tones, and allowed me the opportunity to make this painting so much better. I’m still cleaning her up but I think that my skin tones look so much better then before and her body is much more proportionate then before. I hope to post more as she evolves. I’m thinking of adding a dolphin to the picture but I’m unsure if that’s a mistake. Maybe she should be alone for this to be a stronger piece. I would love to hear any suggestions.
Ajinak,
I so agree. This is the first time I’ve really had collaboration on my artwork, and I can see how it’s really helped me progress already. I hope to post an update for her soon. 
I spent almost all day- studying photos and how skin reacts to reflection and all that. I have to say I’m pretty proud of the painting at this point. This is the most realistic body I’ve ever painted-took me forever though. And I’ve found the spackle brush is really my friend when mixing skin tones. I had to find a reference for hands so that helped me out alot. I decided to get rid of the dolphin. I think she needs to be alone and I’m trying to figure out what kind of eye candy I can put on the other side of her. Would love any suggestions or imput.
It’s great so far… I just can’t stop watching at the combination of colours - so clear, but they work together very well - maybe there should only be some tiny reflection of gold and blue on her hands, just because she’s underwater? just an idea… as I said on DA, I adore her pose - it’s so feminine… I think it’s good you got rid of the dolphin - not because himself, but it was a big element somehow distracting the whole composition (at least to my eyes) - guess it works very well even now when she’s alone… I like how you flipped the canvas, I think it looks even better now - and it reminded me of something my best friend told me (and you should make use of it) - that left side of the picture usually represents past and right side represents future. This works well, because she looks now like she is awaiting something (or someone?)…
I like it and can’t wait to see more… keep it up 
You’ve had some great comments! I added some gold reflecting from her tail- I think it really helps make this stronger. I may play with the reflections more to make them look more realistic. Being this detailed with skin tones and reflections is new to me and I’m really enjoying the process. I think your right about flipping the canvas I never thought about the reasoning behind it… but it’s so true now that you say it… She does seem like she’s awaiting something. I appreciate all the feedback, it has been so helpful! 
this is still very rough and I plan on looking at more silk references and makes some parts of it translucent. But I thought that silk would be really pretty underwater- and a big challenge for me to undertake. I’m learning much from this!
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