Full art:

Head:

Left: “Somewhat water-like, the tips become water droplets”
Right: “Gills”

Garments:

“[The garments from the shoulders] are a wing-like silhouette”

Transparency:
Top-right and bottom left: “See-through”
Bottom right: “Non-transparent”

Sword:

“Water droplets. In the card, these are transparent like [the in the art of] Poseidra”

Source.