I'm sure I will be corrected if I'm wrong, but I believe she was referring to me.

The business proposal as it currently stands sounds like a little kid who wants to be a mermaid when she grows up. Oh, and there will be parties with mermaid cupcakes, balloons, and hair clips!

A lot of little kids want to be mermaids when they grow up. Some do it. Some don't. If you don't plan properly though, it definitely won't happen.