This is a deep-sea mermaid-themed room with color and display variations throughout in accordance with the mermaid gradient color scheme. Some of the ACNH items come from the mermaid range of furniture, such as the mermaid dresser, mermaid sofa, and mermaid wardrobe. The colorful marine style, mermaid walls, and mermaid floors can also be matched to make it feel like a comfortable swim in the ocean. The little dressing gown design on the wall and the waves on the wall are enough to delight. A tiny room has everything a mermaid has! You can also improve the design by replacing items that don't fit the theme or adding creative touches. Of course, the complete mermaid-themed ACNH design can be obtained quickly by purchasing the Animal Crossing New Horizons theme pack.