Merfolk

Merfolk are extremely diverse in their abilities and outlook on life. Regardless of their differences, most merfolk revere beauty in all its forms. Some individuals are artisans of surpassing skill, creating beautiful art, vessels, jewelry, weapons and armor. Others are great authors and sages; collecting and disseminating knowledge with talent surpassing even the sea elves. Still others strive to be paragons of an adventuring class. Being well-suited to any profession or calling creates a plethora of choices for all merfolk.
Physical Appearance: Merfolk have the upper bodies of graceful humanoids with fine, delicate features. Their skin can be deep, warm shades of brown, lighter shades of tan and gold, or very pale tones of peach and white. Merfolk have the lower body of a great fish, with a long tail ending in powerful fins to aid with swimming. Merfolk scales are iridescent and grow in many colors, most commonly the green and blue shades of the sea. Like many fish, merfolk have darker scales on their backs and lighter ones on their undersides, which helps mask their presence from creatures below them in the water.
Ability Scores: 18, 16, 14, 14, 12, 12. No restrictions on which score is allotted to which ability.
Racial Buoyancy: -60
Depth Tolerance: 300ft
Size: Medium.
Speed: 40ft swim, 5ft land.
Gills: Breathe water. This creature can survive out of water for 1 hour per 2 points of Constitution.
Bonus Feat: One extra feat at first level.
Skilled: +1 additional skill rank at every level.
Languages: Common. Merfolk with high Int scores can select any language they want except secret languages and pelagic.