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She looks lovely. I am envious of the owner

What do you like most about this character?

Primarily it is the concept. I rarely ever see anyone design a character based on the Kelpie. I'm very fond of aquatic character designs too

Hmm, aquatic characters... Who else could I do?

I know a few more, there's also the Nixie of Germanic folklore the Slavic Vodyanoy and the Mishipeshu from Native American myth