I recently got the Wow! embossingpowder mermaid tails and it just made sense to use it on a mermaid.
Actually a little girl in a mermaid costume I think, but hey...she's from Lili of the valley (little mermaid 1) and I stamped her on Neenah solar white cardstock with Memento ink as I will also use my Spectrum Noir markers.
As the challenge is also one layer I folded the Neenah cardstock, instead of using just a panel.
The markers do go through to the inside so I did cover that up with some normal cardstock, I hope it's still considered one layer.
All the Wow! embossing powders I've used:
dress: mermaid tails
wings (?) silver stratosphere or is it fins?
fintail(?) mistletoe magic...I need to brush up on my fish anatomy ;-)
The shells: Florida sunset,fairy dust,mulberry mist and heart throb,
The sentiment is from Pink Fresh Studio (good sayings).
For more information on the Less is More Challenge, see this