The story
It is a giant empty turtle shell. Someone changes it into a cozy little home in the middle of woods. At the bottom there are piles of rocks to lift it above the ground. Inside the shell there is a bed, a chair, a room divider/curtain, a celling light, some food storage and some decorations.
If thinking this a little bit more serious, first of all, the outside surface of turtle shell can be solar panels so the light has its energy source. Second, the outlet on both sides can be covered by wood/bark/moss. One of them is main entrance and the other one close to bed can be ventilation and emergency exit. Should any window exist, it would be in shape of hexagon. The turtle shell is oval in general so it has more room than what shows up in the painting. Therefore, there can be a table and a shelf too.
Option 1)
This turtle house belongs to a small animal such as mouse, chipmunk or even a bird.
Option 2)
This turtle house is giant enough for one human being. It belongs to a hunter/traveler.
Who owns the turtle house is up to you. 😆
Digital sketch
The difficult part of this sketch is the interior design. I tried table, desk, book shelf, shelf, bed with headboard, onion, carrots and so on. After a long struggle I finally settled down with what you are seeing now.

Summary
I love to watch people building tiny house/cabin/cottage. The building process calms me down somehow. But I know I cannot build a house in actual size, ever. So I also love to watch people building miniature room/house too. At least the miniature house I can manage if I want to. 🤣
Moreover, if people can transfer a bus or a shipping container into a living place, why not build the house like a turtle? If we really have an empty turtle shell that is T-Rex size, will it be good to live inside? With a loft maybe. Well, this idea is not new actually. In manga series B’t X, character Hokuto lives in a giant artificial turtle.

In PBS series Wild Kratts, major characters’ base is a giant turtle shape flying vehicle called Tortuga.

So I guess people love turtle after all. ❤
PS: I thought I would spend a lot time on the background but it went smoothly. It looks like a fabric.
I hope you enjoy this painting too.