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day 9 of 2020's inkoctober elves, but in 2022 and also in pencil: Mushrooms!
While not mermaids, these guys tend to live in damp areas like swamps, because they're amphibious, technically. owning gills and also a standard respritory system. The nose has natural plugs that flare out when going underwater, so one respritory system doesn't interfere with the other.
