The guys at Lightfarm Studios tell the classic impossible love story between a mermaid and a human in this impressive 3D composition. Everything but the model — the corals, the diver, the tail of the mermaid, the shipwreck — is made in 3D. I could spend hours watching these guys work. NSFW-ish.
The video on how they made it is hypnotising:
Here are some renders showing details of the composition and the process: