The Bather Ignace-Henri-Jean-Theodore Fantin-Latour (1836-1904)

The picture has something of this: water, underwater, people, mammal, side view, nude, light, landscape, portrait, ocean, bird, sea, river, daylight.
Perhaps it’s a painting of a nude woman sitting on the ground in a wooded area with her back to the camera and her right hand in her other hand.