Neptuna

Sources
Neptuna's full-colour portrait started off as a photo of myself. I searched for octopuses online and found a few interesting tentacles, eyes and a head to add to my composition, as well as a good ocean background.
Sketch phase
The process started with the creating of a pencil sketch on 11"X14" mixed media paper. I thought of using the original pencil sketch as a base for my drawing and was originally disappointed when the seam from the scanner would not go away; it turned out for the best, however, since the image needed several readjustments.
Original image - Pencil drawing
Picture
Cleaning on a new layer on Photoshop
One of many readjustments; moving pearls and making them more realistic
Final sketch -- hours of polka-dots, but it was worth it!
Painting phase
Starting the painting process.
I added a layer of purple under the tentacles as a base.
The coral was difficult, but turned out very nice. I worked light on dark.
 I found a photo of octopus skin and used the warp tool on Photoshop to wrap it around my figure, giving it texture.
Making underwater is simple but so interesting. All it needs is five colours and a blending tool, plus the highlights on a separate layer.
My one cheat -- after I finished a good pearl, I copied and pasted it on the whole painting. All the pearls came from one.
Neptuna. Digital media, 9.5" X 12" at 300 dpi.