DESCRIPTION
What started as a little experiment evolved into a full body semi-rough animation of a random woman turning into a mermaid~! o_O
This took me longer to make because parts I did not plan to polish the roughs, I had to go back and fix those neglected parts so the whole thing works within the re-framing.
Also, for as along as I have been an animator, and known to draw mermaids (and occasionally mermaid TFs), I've never actually animated a mermaid transformation and so here it is~! :D
Anyhoo, enjoy!
~Matt S.