The Each-uisge, also known as the Scottish water horse.
I took inspiration from the picture featured on Wikipedia, and added my own personal touches. Instead of just a generic horse-head on a man's body, I gave it some fish-like characteristics. If I was to draw its lower-half, I'd be conflicted about giving it a merman's tail, a pair of horse legs, or webbed feet.
Must say I certainly enjoyed drawing his arm.
Must say I certainly enjoyed drawing his arm.