Sweet Mermaid Exclusive Tutorial by Pammers at Pammers Passions

 

Scrapkit - Poseidons Passion
Cluster - by me (Below)
Mask - your choice
Tube - Fiodorova Maria - PicsForDesign

Open cluster

Grab magic wand/point to point/trace outside the frame/invert/p25/delete/select none/pull below frame
Click bottom layer/p17/apply mask/merge group and drag below
Click top layer
E194
E166 - resize 50%
E74 - resize by 50%
E185
Position tube
E138 - resize 25%
Erase part of stem over the hand
Merge visible/crop/resize as needed/add proper copyright