When starting my character I mainly concentrated on how to cross a seal with a mermaid, and how this would effect her movements. As you can see I also experimented with different hair styles and how to make her not look like a stereotypical mermaid with long flowing hair. One of my main concerns was her tail fins as I wanted people to recognise the fact that they are seal flippers, so I simplified the design right down.
I spent a long time watching animations and looking at concept art on how I could shape my characters face from the side. In the end I chose a shape which looked more seal like rather than human like, as I felt it added to her character, and would drive her aspiration to look more like a human.
I then went on to do a more detailed analysis of my character by creating an expression sheet with my chose head and facial look. I really enjoyed this process and found it reasonably easy to draw the faces I was hoping. I did however keep it quite simple and stuck with only looking at the faces from a frontal angle.
This then led me to create her character turn around, where I looked at how she would be viewed at the front and back (in a T-pose) and her side view. I found this really difficult to do, and especially struggled with the arms. I think with practise I would probably get better with the proportions and scaling of each part of her.