額にかかっている雫（？）といい眼つきといい、色気を感じまする

 I like how 'rough' it feels.

cool cool ^^

Good stuff, I like the atmosphere.

in her tail i see a heart a spade a club and a diamond

very nice

That's pretty creative. Real neat. Nice little style you got.

 The shade in her face its a bit strange in my vision

 Its pretty unfinished. Get rid of those squares you used for texture. It looks like you added the border to remove the AA.

Looks unfinished to me too. The background especially lacks readability. 

 I like it, but it seems unfinished

I like this job, but I do not understand the meaning of outlining the hair (where banding), why do you outlined this shell? Shell already contrasting with background. Not focus attention on the shell and the hair! Focus on the hands  of the armor and on the face of the mermaid. There must be contrasts. Dim black spot on the head of armor.

beatiful ^-^

Ohh god, very job!!! Fave it