E.A. Swamp Mermaid (Patreon)

Did a sketch on the desktop instead of the Ipad to spend a bit more time with Clip Studio Paint. Ended up liking the sketch so I spent more time on it. Scaled up the file in case I wanted to print it later, and to try CSP's smart smoothing option for scaled images. It did cleanup the image but made it very smooth. So long story short, work at 300dpi from the start.