Create an image of a mermaid submerged in shallow water above a rocky sea floor. The mermaid lies with her back floating in the water and viewed from above, creating a sense of immersion. Her upper body is human with a natural skin tone, while her lower half transitions into a shimmering, iridescent tail with teal, pink and orange hues, mimicking the reflective quality of fish scales. The tail fin is broad and graceful and resembles the extended fins of a betta fish, with intricate designs and a mix of cool and warm colors. The mermaid's hair is golden blonde, long and wavy, fans out around her head due to the buoyancy of the water and matches the shades of marine flora on the sea floor. The water is clear enough to show the rocks below, but vivid enough to make the white foam of the gently swirling sea foam stand out. The lighting in the image suggests a sunlit environment, with the sun's rays diffusing through the water and creating a tinted effect on the mermaid and the rocks beneath her. The overall atmosphere of this underwater world is one of serene beauty and otherworldly grace.