I've used a Julie nutting mermaid stamp and die. Her scales are actually a tile advert from the back of the Waitrose supermarket magazine! I just thought they were perfect. I used some SU paper for the sea and sand. The stamps and seahorse die are from a magazine freebie and I used a nail varnish marble paper I had made to cut some of them out. The others are cut from an oxide background I previously created.
I'm also entering this into
the Countryview challenge for Sun, Sea and Sand.
a second entry in The Library Challenge for the book The Little Mermaid.