Clue #1
The first clue is a swim mask, like the one Ariel used in the movie. Attach a picture of Ariel and the treasure chest inside the swim mask and label it "Clue #1". Make sure you include a picture of the area where the next clue can be found. Hide the mask in a flower pot or a flowering bush. The kids should mark off each clue on their maps as they find them.
Clue #2
The second clue is a plastic fork, like the one Ariel used to comb her hair. Tape a picture of Ariel and the treasure chest onto the comb and name it "Clue #2". Since this clue is small you need to make sure its hiding place is fairly visible to the kids. Tape it to low branch or even on the trunk of a tree they will have to pass along the way. You could hang a piece of string from a branch so it won't be missed.
Clue #3
The final clue is a large seashell; this will go along with the whole ocean and mermaid theme. Place a picture of Ariel and the treasure chest on the outside of the shell and label it "Clue #3". Take a small pile of rocks and stack them in a way that draws attention and hide the seashell within them.
Treasure Chest
After all the clues have been found the children will end up at the treasure chest. Place small prizes inside the treasure chest for the kids. You can also fill the treasure chest with fake gold pieces and hide the prizes beneath the gold so the kids have to dig for them.