A medium shot from a side angle depicts Loves Only You from Umamusume as a mermaid, floating gracefully in a luminous underwater sanctuary. She has long, flowing hair and delicate horse ears, her expression one of serene longing as she gazes upward toward the shimmering surface of the ocean, her hands gently resting on her lap. Instead of legs, she possesses a magnificent, iridescent fish tail with translucent, flowing fins that ripple through the water, adorned with shimmering scales that catch the light. The environment is a coral reef oasis, featuring glowing anemones, floating sea particles, and ancient sunken ruins in the distance, all enveloped in a deep cerulean blue. The visual style is a high-quality anime illustration with soft, diffused caustic lighting filtering from above, a vibrant aquatic color palette, and a magical, ethereal atmosphere with a gentle depth of field.