Digital Delights by Louby Loo, and the winner of this challenge gets three images of choice. I used Under the Sea background, Clam, Whale and the sentiment shown, you can buy this as a set and get even more images. Hop on over to Quirky Crafts blog to see a mermaid and some gorgeous examples, everyone loved the images so there are lots! The frame is a Sizzix die cut.
I decided to colour my images with mica/glimmer paints for a change, to make them shimmer like water though I doubt that shows up in the photo.