I painted over the mermaid rather than using filters in order to make her more like a painting. The background is a composite of 2 gradients, a photo of some sand, some fish (I erased most of their background) and the sea life near the left bottom corner which lost their color in order to get them merge properly so I added color on three layers for them. I used the oil paint filter before I added fish and sea life.
Layer 2 and Layer 2 copy are the fish. I hadn't named them yet.
Originally, I was working with the type and then it turned into a bigger project than I had planned.