Emily went home to her apartment. She didn't want to waste any time before trying the potion out and becoming a mermaid.
A quick search in the kitchen turned up a container of salt. Grabbing a beach towel out of the closet, Emily went into her bathroom and shut the door. She turned on the water and let the bathtub begin to fill. She poured some salt into the water then put the container on the counter by the sink.
She poured half the potion from the small bottle into a paper cup then closed the bottle and left it sitting on the counter as well.
Emily looked at herself in the mirror. The reflection of a fit, attractive young lady looked back at her. "Time to live my dreams" she said aloud to herself. Then downed the cup of potion in one big gulp.
The potion tasted much like salt water with the slightest hint of fish. And...nothing. Not surprising since it wasn't supposed to cause a change until she got into the water.
Emily began to disrobe: off went her shirt, her pants, her bra. A glance in the mirror revealed her pert young B-cup breasts. And finally her panties hit the floor.
Before she could take a step toward the tub, she caught the aroma of salt water. It called to her, made her long to immerse herself in it. This was something new, something from the potion. Controlling herself, Emily walked over to the bathtub and turned off the faucet - the water was high enough. She sat on the edge of the tub then swung her legs over and into the water before letting herself slowly slide in.
She lay there for a moment in the warm salt water of the tub immensely enjoying herself. Then she felt the changes begin.