Step #1
First commence the tutorial by making a circle & an oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes & face.
Step #4
Draw outline for head, mouth & neck.
Step #5
Make double border outline for shell.
Step #6
Make shell from inside body part.
Step #7
Draw upper outline for shell.
Step #8
Make hands, fingers & right arm.
Step #9
Make legs & feet.
Step #10
Draw square like shape over the shell as shown.
Step #11
Make eyes & nails.
Step #12
Finally, make necessary improvements to finish.