Why crossing the border?????? because I was imagine that a mermaid wants to go outside the sea, if you see in detail there is a little line cross over the water with the idea to show there is a frontier (border).
Sky: my own stock picture ( Maputo Sky)
Ocean upper: my own stock picture (Egypt)
Under water: http://fav.me/d4v4iuf
Sand: my own stock picture (Beira-Mozambique)
Boat crop: http://fav.me/d3e1h8r
Lady: my own stock
Hair strands: http://fav.me/d5hjz5b
Mermaid Tail: http://azurylipfesstock.deviantart.com/art/3D-object-1-0-Mermaid-tail-III-88335325
Aquatic stuff, fishes, seahorse, etc: http://fav.me/d31n7bx
Water splashes: http://fav.me/d4l8nvo
Birds: cut by myself from a picture from sxc.hu (it was long time ago)
Light beans: my own stock
Other ones painted by me.