Anyway, I bought a baby mermaid pattern from Bit of Whimsy a while ago with Baby Lucy in mind.
It is a really simple pattern. I used double-sided interfacing to attach the 'hair' to the head and then zigzagged over the wool a couple of times. I also used interfacing on the back of the face - it makes for a nicer finish for the stitching. All of this interfacing has made the head a bit stiff though and not as smooth as I would like.
All the fabric came from my stash which makes this a pretty good present in my books. I am sure I will make more baby mermaids in the future.