Step 1. Gather all the Materials
Step 2. Cut a white penguin belly, 2 black penguin bodies, a orange beak, 2 black eyes, 2 orange feet, 2 black flippers and a strip of blue using the cut outs.
Step 3. Get your white cut out penguin belly and sew the eyes on. When you sew the eyes on sew it on with a needle and some black thread.
Step 4. Still on the penguin belly add the beak. Sew the beak on with a needle and orange thread. Do it below to eyes in the centre of the belly.
Step 5. Get the black penguin body and sew the the white belly on. Do it with a needle and some white thread. Make sure that it leaves a black boarder around the white belly.
Step 6. Now add the 2 orange feet on to the penguin. Sew it on with a needle and some black thread. Sew them on to black penguin body at the bottom. Make sure the are evenly spaced apart.
Step 7. Get the other black penguin body and sew it on the back. Use a needle and black thread. Make sure you don't sew the whole thing because you need to leave a small gap to put the fluff in.
Step 8. You then need to stuff the penguin with some cotton/fluff. Put it in using that little gap that you didn't sew up. Make sure you don't put to much in or to little.
Step 9. After putting the fluff in sew that gap up. Use a needle with some black thread.
Step 10. Then get the blue strip of felt and tie it around the penguin.
And..... There you go, you have a cute easy penguin made in less then a half a hour