I remember seeing _Splash_ for the first time on the Disney Channel back in the mid-90s, and now I'm seeing it again as an adult as it airs on Showtime. It's a splendid romantic comedy; pretty much your live-action _The Little Mermaid_ that reminded me of how I had dreamed of one day falling in love with a mermaid. There are some really nice close-up shots with bokeh effects at night. Good job on Ron Howard's part, who went on to direct a couple more of my favorites, _Cocoon_ (1985) and _Willow_ (1989). I really like the chemistry between the main characters, Allen and Madison.
Allen (played by Tom Hanks) reminds me of me in some ways. Although he is one very lucky fellow to encounter a such a beautiful creature. There's a moment in the film where he goes,
>"It's so big!"

which may have foretold the coming film that Tom Hanks would later star in, _Big_ (1988).
Madison (played Daryl Hannah) is your curious mermaid on-foot, exploring and learning the big city of NYC; in a way that reminds me of _Short Circuit_ (1986). She's always smiling, biting her bottom lip, overall so innocent, loyal, and full of love. I remember the actress, Daryl Hannah, from other films like _Blade Runner_ (1982) and _The Clan of the Cave Bear_ (1986).
You may shed some happy tears with this one because of how lovely and enjoyable the film is.