I have always found the idea strange that the northern water horse aka kelpie is supposed to look like an actual horse. Everyone who has crossed a river on horseback knows they can swim but they aren´t the best swimmers in the world and horses hate walking through muddy areas where their thin legs sink deep into the ground.
I like the idea of him being a real aquatic predator, webbing between his clawed hands and feet, covered with scales and using his strong fish like tale to propel himself through the water like a crocodile in search for prey. ;)
Below you can find the artwork´s step by step progress.