Here is another mermaid costume complete with an ugly store bought wig (!). I made this in one day with very little fabric. The fish tail is made like a skirt with high slits on the side so she could walk. I used left over fabric from the original mermaid costume (2 years ago, but it still brushes the floor when she walks). I quilted the fabric with batting and backing so it would look like fish scales (sp?) and added a shimmering accent to the waist and tail. The front and backs are the same. I made the top to look like sea shells of course :-)