Mermaid Hair

You can omit the head fin.

Head fin

Cut the cloth of fin.

Stitch it to the side of the head.
Fold it and glue at the hem (using transparent glue).

Hair

Use any yarn or any color.
I used light yellow mohair yarn which was unknit.

Tie up the bunch of yarn at the middle point.
Glue it to the head.
Cut forelock if you like.

The doll has been completed.