This Wonderful Little Mermaid Cookie was made by Sita NaGeRa.
The Disney cookie is painted blue to represent the sea and the world under the sea. This Mermaid looks like Ariel. Her red hair covers most of the top half of the cookie. She is wearing green and purple.
The mermaid herself is in 3D form on top of the cookie.
Also, check out these wonderfulLittle Mermaid Cakes and Cookies.