Download the mermaid template. There are 2 templates included in the file. One is for a single child and the other is formatted for multiple children or classes. 

Use the template of your choice and cut out all the pieces on the coordinating colored card stock. 

Use the scissors to cut out the child's face as well. 

Assemble the mermaid by gluing the body piece behind the mermaid tail. Glue the swim top over the chest area. Attach the child's photo to the front of the neck. Secure the front piece of the hair in front of the child's photo, then attach the back piece of the hair to the entire head, neck and the top portion of the body. 

Use the markers to make scales on the mermaid tail and hair marks throughout the hair.