The captivating realistic cover of "Merman" features a close-up of a muscular merman in a modern bathroom, his upper body glistening with water. Shimmering blue scales are visible, and he wears a blue scale wristlet. His long, dark blue hair is wet and tousled. He’s caught mid-transformation, an anxious yet determined expression on his face as he struggles to form legs. The soft bathroom light reflects off his skin, highlighting his distress. The title, "Merman," is prominently displayed in a flowing, aquatic-themed font, positioned to emphasize the magical yet desperate nature of the scene.