Final here! [link]
PSD file here! [link]
Here's some annotated steps for the mermaid fairy picture! I also included some 100% size crops to show how most of the stuff is really just a couple of brushstrokes =0
To the moral police: Yeah I know there's some boobs but I upload this to help beginners, most of which are minors, so if you flag this you basically say prudity is more important than helping out kids.