I really like this pic, its just too bad the artist botched the foreground character's torso. xD;

yeah I know ....waifer waist is waifer

... I think it adds a bit of an artistic touch. It isnt "realistic," but it helps to make the character look more like a fish than just a female torso on a fish tail.

Also, notice that the background character has the same look, but her tail is different, which kinda makes it less obvious.