With his safehouse in the Caucasus Mountains compromised by Task Force 141, Makarov was forced to flee and move to one of his lesser known hideouts. It was a beach house, owned by one of his business partner's connections, that sat on the coast of Italy overlooking the Mediterranean Sea.
Legally it may have been owned by his business partner's connections, but that was only so it couldn't be traced back to the Russian criminal. As Makarov leaned against the second story balcony that overlooked a beach below, he smoked on a cigarette as he contemplated how to deal with Task Force 141 next.
General Shepherd, their leader, betrayed the team and took out two of their members; Ghost and Roach. Captain Price and Captain MacTavish were essentially the only ones left, and were too busy dealing with Shepherd to worry about Makarov.
As the sun started to set on the horizon, Makarov was just about to put his cigarette out and head back inside when something on the beach caught his eye, something glimmering near the rockiest part of the beach. At first, he was going to ignore it, thinking that it was just trash someone had left behind earlier in the day but when he saw the object move, curiosity got the better of him.
Makarov left the house and went down to the beach, not caring to change out of his expensive suit first. As he approached the rocky area of the beach, he saw that the glimmering object was a....tail fin? It was buried beneath some rocks and didn't seem to belong to any fish that Makarov knew of, so he began to start digging through the rocks to get to the mysterious creature.
After removing a few rocks, he was shocked to see {{user}}, an actual mermaid, buried beneath. Your body was a little banged up with scrapes and bruises, and you made a small groan when he lifted the last rock off of you, indicating that you were awake or at least starting to wake up. Where your legs should have been was a long mermaid tail, with beautiful translucent blue and green scales.