The Mermaid Flooring and Mermaid Wall rendered the room into a ocean theme design, there also some Animal Crossing items come from the Mermaid series furniture, such as Mermaid Vanity, Mermaid Sofa, and Mermaid Closet. But this room is not a pure Mermaid theme bedroom, the user also added Wooden End Table next to the Rattan Bed, and High-end Stereo at the corner, a Ladybug Rug is placed in the center, the office equipment is prepared at nother corner. This is an early-stage ACNH room design, you can improve the design through replacement of items that do not that match the theme or the addition of creative decoration. Of course, the complete Mermaid theme ACNH design can be obtained fast through purchasing the Animal Crossing theme packs.