Step #1
First start the tutorial by drawing two ovals & a line inside the tiny oval as shown.
Step #2
Make four ovals.
Step #3
Draw outline for face & mouth.
Step #4
Make eyes & head.
Step #5
Make outline for shell.
Step #6
Make arms & lower body shape as shown.
Step #7
Make legs.
Step #8
Make texture and round shapes over the shell as shown.
Step #9
Finally, make necessary improvements to finish.