nice start a little more paint over to sell it but I like where you are going with it....welcome sir
Nice speckle effect ^_^
I would like to see alittle more painting on this is seems a little filter heavy...if you are going to use filters try to disguise them so others dont know how you achieved that effect. It is the same for using textures...in the update it seems as the cracks dont follow the anatomy and flatten out the surface..it could be fixed with the blur tool or a simple paint over.
Yeah agree with tom. Really sell the idea of the Siren. Perhaps painting over the shirt seeweed, or fish skin or something to really tell us it's a siren lol.