I started off with a box, using it to get the basic shape of the tree ray. I was constantly referring back to the concept to make sure that I was developing the form correctly. By moving the verts and adding in new loops, I pushed the basic shape towards the concepted creature.
Began to refine the shape and added the tail. I am making sure to keep the topology tidy and efficient, I can't spend many triangles on this creature since it is quite small, perhaps about 28 inches in length.
Defined the eye ridges, as they are very pronounced in my concept painting. I used the cut tool to add in the shapes and then extruded the faces inwards. I added in a few more loops for the tail, keeping in mind that this will need to move fluidly once rigged and animated.