When I was looking through my die stash I nearly forgot about all the old Cuttlebug dies I have. I found this tortoise, added a Christmas hat from one of my Cottage Cutz dies and did some basic felting using a little wool. I separated the strands of the wool making a small loose ball with each one before using a 2 needle felting tool to adhere it to the felt background. It is a bit time consuming but I like the end result.
The outside scalloped circle is a Spellbinders die called Petite Scallop.