A classic by Tirone Chuang. A video:
A 2-step version of it by Linor and Yair is named Free Mermaid, and skips the Whale (Bird on Hands, Hand-to-Foot).
With Maggie:
I explored this concept several times.
With Joana... Awkward Mermaid:
With Anna... Morning Cobra:
With Mariana... Flying Mermaid:
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