Mermaid Aqua!

"Aqua will turn into a mermaid with blue scales, and her pussy intact where her fish lower half will meet with her human upper half, though she will also have a few scales on her arms, and erogenously sensitive scales cupping the outside and underside of her breasts, as well as ears resembling fins. She will gain the ability to shift back and forth between mermaid form and human at will. When near a body of water big enough to swim in, she will prefer being in mermaid form and greatly enjoy said form," Kazuma wrote, before pausing, and adding, "Cremea and Fio will not return and catch Aqua in this form until Kazuma is done utilizing her in it for today." Never hurt to be certain.

He then closed the Note, and watched as Aqua's eyes widened, and she flopped onto her back and began to squirm. "Master, what's happening to me? I feel... So good, yet so strange..."

Kazuma watched as Aqua writhed and arched her back on the ground, her legs starting to sprout scales. She was gasping and moaning as very pleasurable sensations ran through her legs, though it also felt very hot. Almost like her very bones were melting, but not painfully. Then, she had the strangest urge to touch her feet together, like an itch in her mind that demanded scratching, and only grew more and more insistent until she gave in. The moment they made contact with each other, the skin started to fuse together, almost knitting her feet into each other, and the sensations intensified. She kicked her legs, only to find them far more flexible than they should be, and cried out as her ankles and lower legs began to fuse as well, while her fused feet extended out, squirming like a tail. The fusion reached her knees, or rather, what was left of them as they no longer had kneecaps, the bones being absorbed into her flesh as more and more scales sprouted. She clenched her fists, gouging out handfuls of the dirt she was laying on as her forming tail flailed, her thighs losing the gap between them.

Then her pussy seemed to burn in a pleasurable manner, making her cry out and buck her hips as said snatch migrated upwards just enough to avoid getting lost in the melding of her legs below her hips, which had also started sprouting the scales, along with the outer parts of her boobs and arms, while she tightly shut her eyes and grit her teeth. Her legs, or rather, her tail, finished extending to be about eleven feet long as it filled out more scales until all the human skin below her hips was covered in glittering blue snake scales.

The scales grew up to her hips, but parted to leave her pussy just barely untouched. Her ass crack also fused together, only leaving a bit of an indent, and a small hole for defecation purposes, not that that's ever going to get depicted. Her ears then expanded, looking more like fins.

She finally finished changing, and laid on the ground panting, opening her eyes and looking down at herself in amazement. She then wiggled her tail about, and grinned. "Whoa... I look so sexy..." she cooed.

"Ah yes, fucking a mermaid... The dream of so many men," Ria giggled.