This is tutorial from
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It is very easy
Learn how to create a creature that lives under water...
Step 1
Before you start writing me emails, I know this ain't a Zora. I just felt it had much in common.
Zora's of course have a different face and a different body. Still this creature is worthy of having a name so I chose a Zora-look alike;
Step 2
For this tutorial I used stocks from snake-skin or snake-leather;
Step 3
Duplicate the leather-layer many times and scale and position them over arms and parts of the body;
Step 4
Then do them one at a time.
Just lower the opacity and start erasing with a blurry brush;
Step 5
Copy this layer and flip it horizontal and erase some parts so it fits with the layer;
Step 6
Then do the leg(s);
Step 7
And the neck;
Step 8
And of course the arms...
Step 9
Make sure the textures flows into each other...
Step 10
...like what I did here;
Step 11
And finish the texturing;
Step 12
On a new layer that you've set to Color or Hue (depending on your picture) brush some blue on it;
Step 13
Do everything that is the body, so no objects, bikini or background;
Step 14
Then on a new layer, which is set to Overlay , brush some black over the lips and some white over the eyes;
Step 15
Tweak the body a little and fix spots if needed...
Step 16
I chose to add the gills of a mushroom, but you can choose any image;
Step 17
Place them and turn them and maybe even transform the perspective a little;
Step 18
Then go to
Filter>Liquify and tweak the nose and the ear(s).
