These are the two sketches I've done to draw an Asian version of a mermaid. It's a mixture of an Asian angel or goddess and the mermaid. Although the costumes aren't really accurate since the original costume is nothing close to suitable for swimming, I believe it still gives it's feel and it's good enough.
The first image I've came up with (after a million unfinished sketches) is the second one, but I had to put it down since it is too similar from the poster of the musical Little Mermaid. That's why you shouldn't Google mermaid when you are about to draw one. :P But anyway, I believe I came up with a better one.