A photorealistic underwater scene featuring a striking electric blue mermaid with shimmering scales and flowing hair, elegantly swimming beneath a thick layer of translucent white ice. The mermaid is illuminated by piercing beams of sunlight that break through the ice from above, casting sharp, dramatic shadows and reflections on the water beneath. The ice sheet has jagged cracks with soft glows of light seeping through them, creating dynamic contrast against the dark, deep blue ocean. Surrounding the mermaid are surreal floating ice shards and bubbles, gently drifting upwards. The water is crystal clear, with soft particles suspended in it, enhancing the sense of depth. The color palette is dominated by vibrant electric blue tones, with stark white highlights from the ice and bright rays of light. The mermaid's eyes glow faintly in the same electric blue, matching her scales, while her translucent fins glisten in the light. The overall composition should feel otherworldly yet photorealistic, with a sharp focus on texture, light, and contrast