Lovely Mermaid :BASE:

Rules:
You can change gender, skin color, etc.
You may frankendoll, as long as it's okay with the other artist.
Link back to my gallery and this base when you're done.
I'd love to see what you've dolled~

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Heheh, this is probably what Tsunade would look like as a mermaid. -w-

'Nuff sed.

Original image: [link]