Mermaid progress

here is a progress of a commission...

The client wants there to be a circle around the mermaid formed by her tail and she will be holding a sword and shield.

Still a long way to go, it's been quite challenging but I am trying to keep is soft and not push the contrast too far except perhaps the head, keeping the rest in a closer tonal range.
I'm using about 5 different photos for ref so bear with me as I try to make a cohesive image :P

Cheers.