I don't particulary love mermaids with knees myself, but there is much I love about this image. Paricularly the use of natural elemets to build more sea-scape in to the mermaid then just a half naked lady fish.
Amazing merman sculpture by artist Cameron Stalheim (photos are from his site and belong to him, not me). Media is Plastic, Foam, Steel, & Acrylic. The artist created the mold from the gorgeous gay porn star/artist Colby Keller.