Download the mermaid template, print, and cut out the pieces you need.

Begin by gluing the eyes on either side of the eyes, just above the smile.

Next, glue the seashells in the chest area of the gingerbread body.

Position the bangs on top of the head and glue them in place.

Take the hair and glue it to the back of the mermaid's head.

Place the mermaid tail slightly below the seashells and glue it in place.

Finish the mermaid by drawing icing decorations on the ends of the arm and a belly button above the mermaid tail.