Hello my friends, here I am again, with one of my last drawings, in case you didn't know, I've been doing a lot of commissions for @smanuels, he gives me the description and I take care of bringing them to life through my graphic tablet.

You see only a mermaid with horns and a harp, but it is known as Evocative Escort of the Abyssal Depths and it has a story.

The evocative ones from the Kosyaràh Tabernacle are feared for their extreme ability to harness the torrential forces of the ocean and the abyssal depths, which makes them capable of creating and invoking all kinds of powerful water-element beings, which can pulverize all their opponents in a matter of seconds. In the Kosyaràh Tabernacle all these Valonquers women are trained to be chosen as the Queen's escorts at the Ishnara Palace.
Here I leave you the description of the character:

-Headdress: On his head he has a strong antler that hides his hair in the front but nevertheless his beautiful dark brown hair manages to stand out from behind and is so long that it almost covers the whole of his tail. She has elegant earrings adorned with a beautiful pink diamond.
-Torso dress: Her breasts are covered by the ostentatious pearl necklace that hangs from her neck.
-Legging: Her tail is bare.
-Footwear: She does not have any.
-Arms and hands dress: She holds with her hands a huge marble harp.

Tools:

• Wacom Intuos 4
• Medibang Paint
• Photoshop

Start sketching based on the description, drawing a voluptuous and imposing silhouette, with its great antlers.

I continued to detail using the gray scale, adding and modifying some things, like the horns, as well as adding the long hair and full detail of the harp.

To color the background, I used the "gradient map" which allows me to add new colors according to the lighting of the gray work I did earlier. Also, for the mermaid I used the selection tool and modified its different elements with the "tone/saturation" tool.

In a new layer using a very soft brush, I added the most detailed details of the illustration, this includes the eyes, the arrangement of the horns and the harp strings. Once I had all this ready, I set up a new layer in the "overlay" fusion mode to add more saturation and color to the illustration, I also used the "color dodge" for the little glows that were needed.

I'll leave you a little gif with the whole process in it, so you can better appreciate the step by step.