The Little Mermaid

I really love how the colors of the mermaids tail compliment the ocean, she almost looks as if the tail is immersed in the water, What I would suggest is perhaps to have some kind of rippled reflection, what you can do is copy the mermaid and paste her into a new document, then using the transform tool flip her upside down next step it to use the clone tool in photoshop (you may already know about the clone tool and the whole technique this is only a suggestion) Then go back to the original document create a new layer move that layer under the mermaid and paint the reversed mermaid, maybe change the opacity and give it a rippled effect and add more froth of the water around the mermaid. Apart from my technical advice for you, it is a wonderful image and I do love how the tail is nicely transparent its all very convincing. Well done and look forward to more mages from you