with black, ch 7 work sc in first row, turn, inc one st at ea end til 12 sts, work even for 2"
dec for the neck and head: work in black with center 2sts in white, inc this section byworking up to 6 sts in white, keeping ea side in black
make the nose triangle in bright orange
for eyes work in white dec for head in black til 6 sts, end off
make 2 arms and attach to the sides, closing near each other in the center front. sew arms to side edge.
arms, ch 6, work 6sc for 4 rows, then sc 3 sts (dec row)work on 3 sts for 2 more rows then dec 1 more st, end off.
penquin comes out better in detail if using all sc stitching.
stuff penquin as you sew to top of the arm giving stomach area a bloated look.