The coins are the work. There are a dozen of them and they overlap, so they have to be colored in order from the back forward or the pile flattens out. Gold against a dark chest is the obvious answer and it is the right one. The mermaid herself is the easy half. This mermaid treasure drawing is the longest here after the realistic one. The shell throne is the other scene.
A mermaid perched on an open chest of coins.
More mermaid drawings to try
Mermaid Treasure: how to draw it step by step
Here is mermaid treasure in 8 steps.
Draw the chest as a box with a curved lid, lid open.
Add the bands and the lock across the front.
Fill the open lid with overlapping coins and pearls.
Spill a few coins over the front edge.
Perch the mermaid on the rim, head and hair first.
Add the face, the shoulders and one arm braced behind.
Hang the tail down the front of the chest.
Finish with the fin, the scales and the seabed line.
What you need
Paper, a pencil and an eraser.