Back in 2014, I made this: >>749210 and as of now it's the most popular image in my gallery. Which is unfortunate for me, because at almost three years old, it's kind of embarrassing to look at now, hahaha.
Technically speaking, sirens and mermaids are two completely separate creatures in mythology. Sirens are actually women with bird bodies. Though if you combine a bird and a horse you get a pegasus; so depicting them more like hippocampus probably makes more sense as far as Equestria is concerned.
I also like my mermaids to have a slightly more menacing bent to them. I was thinking about giving them more monsterish details, but I decided to stick closer to my original image.