M is for Marvelous Mermaids
Finally another idea for the letter M.
My last approach with the letter M was M is for Mustache. Although fun, it seemed a bit limited as to my only M offering.
I thought of map, but I have done the map theme before with C is for Compass and G is for Globe, although I may do one yet in that as it could become a theme. Thought of mountains, morning glories, and marigolds as well, but mermaids won out.