Merdude by @UltimateDragon (Rebecca Vita)
What's he looking at? Who knows. Who cares, to be honest. Maybe he's marvelling at the fact that mermaid's dorsel fins make bras rather awkward to live with, conveniently placed seashells or no conveniently placed seashells.
I love this! His hair... Ummm Hmmm! i Love the colours too. Makes me wish I was a mermaid.