A better title would "Why the Mad Hatter would not make a good merman."
On my last deviation of Alice as a mermaid [link] , I got a few comments saying I should draw the Mad Hatter as a merman, but the more I thought about it, the more I pondered about his hat. I'm fairly sure mer-people don't wear hats like that underwater, and what would the Hatter be without his hat I ask you?