This is the Tearlaments Merrli from YU-GI-OH!
good at: 0.7 up
Tags (character): Tearlaments Merrli, mermaid,
Tags (body parts, if need): blue nipples, blue tongue, blue mouth
Tags (clothes): blue bridal veil, blue dress, silver tiara, blue detached sleeves, white thighhighs, calf fins, sleeves past wrists, sleeves past fingers
Tags (weapon): holding staff, staff
Tags (others): tears, underwater, bubble, blue theme, sparkle, water, prohibited symbol