Santa Maria la Nueva, Zamora (Zamora, Spain)

As at La Seu d'Urgell, Luxuria is represented by a Mermaid in an acrobatic posture, but here she has a huge hole between her legs.
This carving is on the left-hand side of the doorway to one of new fewer than 21 Romanesque churches in the town.

Compare first with ancient Luristan bronzes,
then with a more subtle French mermaid at Saint-Côme (Aveyron), whose folded tails form a vulvic mandorla...

photo by Jacques Martin

...and with a rare tongue-sticking mermaid at Courpière (Puy-de-Dôme)...

photo by Joël Jalladeau

...and with this ambiguous example from Milan.