Completely misses the point of Cala Maria having octopus tentacles for hair. And you didn't have to have her huge tits and ass be part of her transforming into a human (in a shameless ripoff of The Little Mermaid no less). This is porn. You can just draw her with naturally big tits and ass. You can also apply good ole fashion cartoon logic and have her take her tail off like it was a pair of pants.

Base +10