Her thighs are more magnificent than any Roegadyn lass' will ever be.
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In terms of lore, Shiva is a spirit of ice. She can look however she wants. In this case she chooses to appear older and experienced, having led her minions in battle countless times with unwavering fortitude and grace. FFTA does a better job of showing her regal side, but you can't deny her poise in the XIV version.
If in other (friendlier) iterations she looks younger/sexier, that's her choice. I like your comment on FF8's looking mermaid-esque, too. Not saying it's the same Shiva that shows up in every game, but as etherial beings they can choose to represent themselves as they wish.
I would like the point out that, while Ifrit's design is great, it does break tradition in that his horns are pointed forward and not backward. When I first saw him in FFIV I thought he was a demon bunny because of his backward horns.
Good call~
After FFXII, and Revenant Wings, I can't help but consider Shiva a 'second tier' Ice Primal/Esper/Summon/etc..
Mateus really owns the top spot now - At least in my book.
http://images1.wikia.nocookie.net/__...TA2-Mateus.jpg
It would be fantastic to see the Zodiac summons (who are actually all the FF final bosses) reappear in this game at some point.
Afterthought:
I'm not sure that it was intended or not, but it even Zodiark (FFXII) bears a similarity to Orphan's final form (FFXIII).