I created this tag with "Mysteries of the Deep" by Creative Scraps by Crys.  This is such a beautiful kit, perfect for your mermaid/ocean creations. I paired the kit with a great tube by Zindy S.D. Nielsen which you can find here.

You can find the kit here:

http://www.mysticalscraps.com/index.php?main_page=product_info&cPath=7_180&products_id=5765