Translations:The Legend of Zelda: The Wind Waker/Unused Rooms/Page Four/48/en

The art studio that should have been located in the top of Tingle Tower, as mentioned in the description of Knuckle's statue in the Nintendo Gallery. Further evidence supporting this is that the windows in the room are on the same wall and are shaped like the eyes on top of the Tingle Tower. If that wasn't enough, the internal name of the room is "tincle", which the game internally uses to refer to Tingle.