I decided to do the merman from Cabin in the Wood, I kind want to give the merman a society. At first I want to make the merman into a sales man, then somebody remind me the show madmen.
I want to mix the merman with the concept of mad men then do a poster
my references, the right most is my concept merman as salesman
more concept drawing of merman
I added more fish elements to the merman than the original one to make it more....fish....
I started with the zsphere then sphere paint.
I tried to add somemuscles.
the final look with muscle study
then I felt it's better to give him a big belly
I posed it to the pose of the poster.
I changed the belly to match the neck