Materials required:
Toy (smaller tortoise): size 22 (0.70 mm/US size 6/0) knitting needles, No 80 crochet cotton or tatting thread No 70 in 2 colours, small amount of black thread for embroidery, stuffing material.
Cushion/Sealed Nightdress Case (larger tortoise): size 20 (0.90 mm) knitting needles 28 yards/25 metres 1-ply wool in main colour, 14 yards/12 metres 1-ply wool in contrast colour, small amount of black for embroidering features, stuffing material.

Finished sizes:
Toy: Approx ¾-inch/2 cm tall, 1¾-inches/4.5 cm long
Nightdress case/cushion: 1-inch/2.5 cm tall, 1¾-inches/4.5 cm long

Gauge: Gauge is not important for this project as toys can be any size.