How Deep is Your Love?
Title is from Dru Hill, I think it fits quite well. For those who don't get it: She is some sort of siren/mermaid who seduces divers and kills them afterwards. This time she took his oxygen-tank away.
Direct reference for face and hand was used. Had to look at some tanks and divers too.
Created in Adobe Photoshop 7 with a Wacom Bamboo Fun tablet. Didn't count the hours but I spent a lot of thime on this one.