Step 1: Draw the eye of the tortoise as if a marble was stuck inside an onion.
Step 2: Then, draw the outline of the head as if the eye were inside a side view of your right fist.
Step 3: Draw a line back from the front of the head below the eye to make the mouth.
Step 4: At the very front of the head, at eye level, add two dots for nostrils.
Step 5: Have fun creating all sorts of designs on the tortoise's head to create texture.
How to Draw a Tortoise Face – Step-by-Step Tutorial