The image depicts
a fantastical scene with a mermaid and a horse. The mermaid has the upper body of a woman, complete with arms and hair, and is wearing what appears to be
a pearl necklace. She is lying on her back in
shallow water, with her tail prominently displayed at the bottom. The horse stands next to the mermaid, its head near the mermaid's face as if they are interacting closely, perhaps in a playful or affectionate manner. The background suggests a calm and serene setting, likely meant to evoke
a sense of fantasy and wonder.
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