Download the mermaid template, print, and cut out the pieces you need.
Begin by gluing the eyes just above the smile, on each side.
Position the bangs at the top of the head and glue them down.
Next, take the mermaid tail and glue it to the bottom of the torso.
Glue the swim top to the the body of the mermaid.
Trace your child's hand onto a paper that is the same color as the bangs, then cut it out. Position the handprint hair in the way you like, then glue the head to the center of the handprint.