I'm not sure what I am going to do with this sketch. If I decide to transform this idea into an ACEO I will probably change the orientation from landscape to portrait. I've only done 2 ACEO that are in landscape format - I don't know why, but I don't really like them as much.
I think part of the reason is that they don't fit logically into a sleeve insert for a binder (which is oriented vertically) Not that I care if they end up in a binder or not - but something about that bugs me.
I also do the majority of my large paintings in a landscape format - I think that doing my ACEO with a portrait orientation offers me some variety.
Anyways, back to the sketch - I really like all the falling beads and hair ornaments. Billowy hair is always a plus too if you are going for fantasy art. Keep checking back to see if this mermaid makes a further appearance in full colour!