This is... BREATHTAKING, honestly... the deep, oceanlike colors that dim the picture, plus the gorgeous was her mane flows in the seawater, is... chilling. Plus the nice effect of the blurred background and how her fur slowly fades off into those stunning scales, it just is 100% remarkable and a gorgeous image to think about-a truly memorable picture. AMAZING job.
ok so i have viewed some random stuff by you for ponies. so far, this is my favorite. first your choice of subject is spot on. who better than fluttershy? second i like how you have some fins representing the hind legs vs going with a humanoid merfolk them. sometimes the little details count .