or Beetle Larvae
These are the underground Larvae of many Beetles that love to surface at night and snip off new garden seedlings for no apparent reason. They are different sizes, but have the same general appearance. A Japanese Beetle Larvae would be smaller than one from the much larger "June Bug".
To keep your tiny garden Seedlings out of the jaws of nocturnal Cut worms, you can sprinkle Diatomaceous Earth on the soil around the Seedlings. These miniscule particles have sharp edges which pierce the Cut Worm's body parts and cause death. It is available from Garden Centers.
You can also make "Collars" from Tin Cans or Plastic Bottles. Tin cans have both ends removed with a can opener. Plastic Bottles can have the top and bottom cut off with a knife or scissors. The resulting cylinder may be long enough to make 2 cylinders by cutting it in half.
The Collars should be 2" or more high. They are pushed about 1/2" into the soil. The smooth vertical sides will protect each Seedling from the crawling marauders. They can be left on the mature plant or removed when the stem exceeds 3/8" diameter.
These nearly Indestructible PlantGardz
are available from GardenGrapevine.com