Mermaids are actually everywhere, in the sea and on the sand. I have seen them and they don't have to have a fin be to be one! I have seen the cutest little mermaids building sandcastles on the beach in front of my house! So here's my tribute to little mermaids everywhere.

5x7 hoops instructions and Designs in Machine Embroidery magazine  (Old McD's Farm) instruction article included.