Had to frog this a bit, the pattern is quite involved and needs you to keep accurate count. Very satisfying to work though!

Whatever is supposed to happen at the end of the first tentacle row, I really have no idea. Given that you start the row at the beginning of row 9 (the back of the animal) and join the ruffle at the back at the end of the second (sc3 in one stitch, sc)x8 repeat, There is nowhere to make the rest of the row, which claims to be 2 arms, 2 tentacles! So I omitted this entirely. Without those instructions I ended up with a ruffle all the way around, 6 tentacles on row 9 and 2 tentacles and 2 arms on row 10… And it looks exactly like the photo! So go figure…

His name is Tuttle (Not Buttle).

edit: on my second attempt I realised that marking where row 9 starts, and in which direction it is worked makes a lot of difference - then the pattern makes sense and the last few instructions just make a slightly longer ruffle at the tail end