Mermaid

The mermaid myth is associated with the Dugong (seacow). Apparently, these sea mammals have gentalia remarkably similar to human females. Just put a paper bag over its head.

A mermaid is a legendary aquatic creature with the head and torso of human female and the tail of a fish. The male version of a mermaid is called a merman; the gender-neutral plural is merfolk. Various cultures throughout the world have similar figures. Much like Sirens, mermaids in stories would sometimes sing to sailors and enchant them, distracting them from their work and causing them to walk off the deck or cause shipwrecks. Other stories would have them squeeze the life out of drowning men while trying to rescue them. They are also said to take them down to their underwater kingdoms. In Hans Christian Andersen’s The Little Mermaid it is said that they forget that humans cannot breathe underwater, while others say they drown men out of spite.