It's one of the beautiful creatures of the sea, a turtle! I like how they gently swim underwater with their flippers that look like wings. They are one of the resilient sea creatures and they could live for a century.
In the past few days, most of my subjects are mostly animals on land and air. This turtle is the first of its kind. For my next subject, I'm thinking of doing a clownfish. If you're familiar with the movie Finding Nemo then you should have an idea of what a clownfish is.
Here's a film strip of the WIP:
While here's a gif version of the WIP: