Its been some months since I draw the sketches, Until I decided to finnish it. And lol, it may looks much different from the anime. The hammer took me really long time to get it, I did draw perspective grids just for get it right, but I delete the grid layer because I wasn't thinking keeping it for work stages showcase.
Actually I don't know how the steps to draw the waters, was just thinking use some brush to cover it up, but unexpectedly successful~ thanks to painter, I could never done it without the brush bleeding function. Then later bring to photoshop for some color adjustments, add lightning effects, and water drops on skin.
Although I could add more lighting reflection, since I already lost the original light source direction, so I just let it be. BTW...why turtle shell? on a walrus?
Corel Painter 11, Photoshop CS5