From the Super Mario Wiki
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When encountered, they are always carrying a large chunk of ice, and they will attempt to obstruct Wario. A Dash Attack, Mega Toss, Piledriver, or Wild Swing-Ding will destroy the ice chunk, revealing the Tiny Turtle underneath. Without their ice chunks, Tiny Turtles are defenseless and can be knocked out and picked up like most other enemies in the game.