A portrait of the water elemental. Below the ears there are gills on her neck. It was the same on the other sketch but I don't think I'll keep that detail. It's not pretty and as an elemental she has no need to breathe anyway.

Both elementals (water and wind) are supposed to appear very sensual and alluring all the time and I hope I will succeed in that.
Here I already start to dislike her "clothes" though - she could just the same be the air elemental or be made from smoke or mist. I will flip through some books again and make more drafts to see if I get a better idea or at least how to draw it better to make those parts decently look like water.