Making a mermaid fairy garden can be easy, and low cost with many items you can find and put together along with a mermaid and some coloured pebbles.
You will need just a few items such as a suitable tray, sand, driftwood and shells. You can find mermaids here at Steph the Fairy Maker's site, and also some coloured stones to complete the beach look of the fairy garden.
Choosing a selection results in a full page refresh.