A clever and creative design.
So quick and easy.

The Ingenious Scheme:
Make legs and tail.
Make upper shell.
Continue with ruffle.
Commence with underside, attaching legs and tail simultaneously, as directed.
Continue on with underside of body.
Make the head and sew it on.

Held yarn double to make a slightly bigger turtle pillow.
6.0 mm hook, top shell, yarn held double
6.5 mm hook, ruffles, one str each yarn
7.0 mm hook, legs, yarn held double
7.0 mm hook, head, yarn held double, working head directions with fewer stitches and rows, for proportions.

Used bigger hook for ruffle rows, as recommended in the directions.