Winter mermaid

This is my entry for the Winter Contest : [link] hosted by my dear

I wanted to dedicate my work to the lovely mermaid model :

Thanks to all wonderful stockers for sharing :
For the mermaid : [link]
For the tail of mermaid : [link]
For the iceberg and the sea : [link]
For the background and sea : [link]
For the hairs brushes : [link]
: [link]
For the water brushes : and