This is a gif of a 3D model created in Blender from scratch. The background is from a free asset online. This design went through a large number of iterations, roughly around 119, with versions of fewer polygons, more polygons, and a rigorous retopologizing process.

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It began with a sketch on graph paper and ended with the finished turnaround and animation. The full video of the animated mermaid can be found on Mia Lutes's YouTube channel: https://www.youtube.com/@mialutes