I was going to do an owl theme but then I decided on mermaids. Well, no one makes mermaid bedding. I found a duvet cover from Pottery Barn and my grandma is going to use the fabric to make the bumper and use the extra to add on to premade curtains. I'm so excited to get the duvet in the mail so I can start picking matching stuff!
http://www.potterybarnkids.com/products/girls-mermaid-duvet-cover/?pkey=dgirls-duvet-covers