Top: Cut out two star shapes from yellow crafts foam. Referring to the photograph, use glitter glue to make them look like starfish. Lay ribbon or cording across the front of the knit shirt where a bikini top would go. Hot-glue the stars over the ribbon on the front. Ribbon may tie behind the neck or across the back.
Body: Cut out two tail-fin pieces from sparkly aqua fabric. Placing wrong sides together, stitch completely around the tail fin, using a 1/4-inch seam. Set aside. Cut out one body piece from sequined aqua fabric, making it 20 inches long and 20 inches wide at the top but tapering to 10 inches wide at the bottom. Placing right sides together, stitch the back seam, using a 5/8-inch seam. Slip the tail fin section into the body section (right sides together) so the top edge of the tail fin aligns with the bottom edge of the body. Stitch tail fin and body together, using a 5/8-inch seam. Turn right side out. Topstitch across the bottom of the body piece, stitching through all thicknesses.
Cut a 45 x 3-inch strip from the sparkly aqua fabric. Cut scallops along one edge. Pin the scalloped strip to the top of mermaid body (wrong side of strip to right side of body). You will wrap the strip around approximately two times, adjusting your placement so the scallops overlap. Stitch this strip to the mermaid body, using a 5/8-inch seam. Slip the aqua pants inside the mermaid body, right sides of pants to wrong side of mermaid body. Fold over 1 inch of the mermaid body to the inside of the pants. Pin and stitch around the waist through all thicknesses, 1/4 inch from the folded edge.
Crown/Wig: Cut pieces of yarn at least 24 inches long. Place the yarn on top of the pilot cap and stitch down the middle of the cap. Cut at least 24 pieces of 4-inch yarn; double over and sew along the front edge of cap to make bangs. Gather yarn into ponytails and tie with ribbons.
Cut a crown from yellow crafts foam. Hot-glue sequins to the crown; hot-glue the crown to the wig.
To adorn hair ribbons, cut out two fish bodies and two fins from aqua crafts foam. Cut two small circles from the white crafts foam for the eyes and two smaller circles from the black crafts foam for the pupils. Hot-glue the fins and eyes to the fish body. Glue the fish to the hair bows.