After righting Millie up, Flip let go of her as she treaded water by slowly kicking her leg-arm-tails.
Flip then made a goofy smile with his/her changed face and spun in a circle, chirping.
Flip's body now looked like an honest mermaid with a dolphin tail - but with the species' halves swapped.
No, it wasn't like the "reverse mermaid" joke (fish head with woman's legs) - but rather it had to do with the species' skin involved.
Flip's lower half, starting at his now wide, humanoid and feminine hips, was no structurally different that that of the body of a dolphin, fins, tail and all - albeit one without its head, blowhole, the familiar grey, rubbery, and hairless skin of a dolphin - it had instead the complexion of shiny, smooth and hairless human skin - that was decently muscular.
Sitting towards the bottom of the front of the dolphin lower half was a clear vagina, clitoris and all - and out of it stuck a dolphin penis that was 4 times longer and twice as wide as the one Flip had before. It was just as pink, just as hard, and just as barbed as Millie had remembered.
The "dolphin mermaid" was cutely shaking his/her lower half, swaying his penis like a stiff tentacle in the water.
Taking her eyes off of the dong, Millie looked up from Flip's hips - the body of a beautiful, lithe, and strong woman sat attached to the human-skinned dolphin body, with huge E-cup breasts bobbing up and down freely in the water with Flip's movements.
It wasn't human-skinned though, but it was rather coated in the familiar grey, rubbery, and hairless skin of a dolphin - as if Flip's upper half had been extremely anthromorphicised.
Millie noticed that one of Flip's new, extremely human arms had the distinctive flower tattoo that she had received the year before - smiling a little, she realized that, without a doubt, those used to be hers.
They had fused with Flip's upper fins, which jutted out of their now much more muscular and now shiny grey flesh just above the elbows.
Flip's head and neck were robust and feminine - albeit without any hair.
Flip had a slight snout on his/her noseless, eyebrow-less and eyelash-less face - a protrusion of his mouth and lips, but it looked so dolphin-like and natural that to Millie, it looked kind of cute, especially when her dolphin friend goofily smiled with it.
And his/her eyes were the same, lively shape and color they had been before, looking right in place on the dolphin's more humanoid face.
As he spun around again, tail, arms, and penis twirling, Millie noticed the blowhole right on the back of Flip's head, and the dorsal fin that he still had, right between his anthromorphic dolphin back and his human-skinned dolphin body - it was dolphin-skinned at its front, but lightened from grey into human flesh at its end.
"Huh . . . cool!" - Millie cocked her head and then nodded it in approval - Flip turned out weird as well, but interestingly, more human - he, or she, had arms now! He could do so many new things now . . .
Including masturbation.
The dolphin gripped his/her schlong hard and, quickly swimming in front of Millie, began to squeeze and tug on it as his/her cheeks turned slightly rosy.