The story is delightful and entertaining, but it is Smith’s whimsical illustrations of the mermaid kingdom that remain reminiscent of her tarot creations. The readers get to visit such mer-characters as a poet reading under a tree, a mer-lady picking gooseberries, Her Majesty, Queen of Tides, the Colonel wearing a mother-o’-pearl helmet, and more. Perhaps the most impressive illustration is the kingdom itself--a vast, vibrant palace of snaking turrets, fungi-topped towers, hanging gardens, and swirls of coral.