Made lower part of shell using, part of the roots, burn tool and brush tool for marks. Also used transform tool to enlarge and warp.
step 2 of 6
Upper part of shell is made similarly.
step 3 of 6
Merged lower and upper part.
step 4 of 6
Started constructing body with other root parts.
step 5 of 6
Merged together and making feet.
step 6 of 6
Finished tortoise, claws were drawn with pen tool. Background for final image made using transform>perspective on rectangular part of source image and using dodge and burn and filter>render>lighting effects.