Here is the Mermaid Towel I made the other day. My daughter loves this for bath time as well as pool time and dress-up. I don't have a full tutorial, but it's pretty simple. It is basically 3 different towels:
One full towel sewn to a fin cut out of towel 2
Ruffle cut and sewn from towel 3
Hood from towel 3
with a ruffle cut from towel 2
