We had to create an image to asnwer a question in IMAGINEFX Q&A section.
We have searched for some references to create a turtle's image and we found
images of marine turtles and non marine turtles.

When we draw the image we were talking about turtles habits (we saw in
www.Wikipedia.org, lots of things about turtles) and we make a joke.
If we were marine turtles we would surf every day but unfortunately a non
marine turtle would never know how nice is surfing.
Well, why not making a funny imagine where a marine turtle is helping its
friend, a non marine turtle to surf?

After some discussing about surfing, turtles species, humour, many
concepts, many sketches, versions, painting, we achieve this result.
We hope you like it very much.

We use only Photoshop CS.