Ausser

Awe - sir

"So while drawing her my mind went to some kind of water spirit/minor deity. I think she can shapeshift, so she can either look completely merfolk (then she just has this tail and no legs obviously and merfolk like ears and her hair is pretty much one with the pond/river/water), half-human like I drew her (she can have legs and tail and her hair looks and flows like a waterfall but is still hair, also in this case I gave her one merfolk ear and the other the invisible one is an elf ear, since she had that one visible as elf on the original ref XD) and a fully human form (normal or maybe elf ears, just more normal hair too, no tail). Perhaps she even has a fully aquatic form that is some fish like creature." - by Luffik 

(I will edit later)