Differences in top picture:

1. Fish in bird's mouth
2. Bow in girl's hair
3. Red spade
4. Green sunglasses different shape
5. Pebble near crab
6. Bracelet on girl's wrist
7. Turret missing
8. Extra shell under starfish
9. Blue flag back-to-front
10. Yellow strip on beach ball
11. Yellow yacht
12 Extra leaf on palm tree

Thanks Kuen for letting us enter competitions here on the forum. It's very much appreciated!