Toni Frissel is the photographer and she took the picture in the Springs at Weeki Wachee Florida. Originally published by Harper's Bazaar in their December 1947 issue, and later by Sports Illustrated in 1955, it has since been used for a number of record covers.
They have had mermaid shows for decades at Weeki Wachee but I've never been. The park itself is quite decrepit from what I've read.
I would like to be a mermaid there.
