Wow! Aren't we all going to be busy bunnies during this coming year?
Cari, great idea, I wish I had thought if that earlier this year, and a great way to get out of cooking dinner

Aurora, thank you for the pen suggestion. I'm off into town during this next week, so hopefully I might find that one in either the craft or art shops. If not, it's online ordering for me too.
madamekelly, isn't she a wonderful artist?

As I have already mentioned, I already have some deep blue marble cotton that I could use if felt cannot be used for a background. Yes, I intended to buy good quality wool felt and have put my christmas and over-time money aside to cover the extra expense. Ive decided not to put a limit on my Merfolk... Sky's the limit, or it can be as deep as the ocean

I dont mind. I thought of using wool felt as I would like to sew each of the scales on separately, embroider it to hold it down with blenders or metalic thread and sew a tiny pearl bead between each one. I couldn't think of a way to do this with cotton fabric although I will be looking out for brocades, sheers and metallics whilst I'm gathering the stash for this project.
I love finishing a quilt or cushion and handing it over to its new home, but it's so exciting gathering the bits and pieces together for a new project too. I wish you all the best and lots of fun with your new and UFOs for 2015.