A mesmerizing mermaid with long, flowing hair and a shimmering

A mesmerizing mermaid with long, flowing hair and a shimmering, scale-covered tail lounges on a coral reef deep underwater. She has an alluring smile, and her eyes sparkle like the ocean. Her upper body is bare except for a necklace made of pearls and seashells. The background is filled with colorful coral, small fish swimming around, and soft beams of light filtering through the water, creating a serene and magical ambiance. Aim for realistic depiction, make sure photos are at highest resolution (8K)