This was a Photoshop painting over a Poser render--the original figure was Daz3d.com's Victoria4 with an add-on morph by Dudley Wade and a texture by Barb Marandola, which they sent to me as a gift (the Hooterbelle character is commercially available, but not with the tail;-) I did the painting partly as a thank you for them, and partly for my own enjoyment. Then another friend pointed out that it could be "Hootie and the Blowfish" with the addition of a puffer fish, so the puffer fish is in there too. I have to take responsibility for any mistakes in the arms/collarbone since those were painted from scratch, the only original Hooterbelle parts are her face and her middle. The background is just made up, the fish are from a reference book: REEF FISH IDENTIFICATION by Humann, which is great for markings though you have to sort of guess at poses. (they are all shown flat). While I don't always find Poser useful for anatomy (which I am still learning) I love it for inspiration.
If you look on my blog on my portfolio you can see a couple of prelims for it (including the original Poser figure)