The skeletal armature hidden inside the mermaid is built from medium-gauge wire with the basic shape formed with aluminum sheeting. This skeleton includes the base of the sculpture and is reinforced by securing lighter-gauge wire around the aluminum form. Since the bulk of the figure is leaning over the base, great care was taken to make the armature as rigid as possible.
The sculpture was created entirely of polymer clay. Using no paint, the colours are that of the clay itself. Red, yellow and blue clay was used to create secondary hues, while the figure was created with flesh coloured polymer. Pure white and pure black clay was used to darken, lighten and control the strength and saturation of the colours. After firing, the glaze refined the entire piece, bringing her to life.