it looks computer generated. It is very obvious that it was cut out and pasted on the ocean background due to the really soft and unnaturally curved edges of her face. Did you try to smooth her skin out by hand? It appears as though her cheek has some red blotches. Her neck appears to be at a very awkward angle. I would venture to guess that she is looking up, but how you framed her head makes it look like it is just a head floating in the water...not very mermaid like. Just try to make it more realistic, unless you are going for a video game look.