What you do:
Cut a large and a small potato in half lengthwise. Paint the large potato half black and then stamp it on blue craft paper. Paint wings on black body and let dry. When dry, paint small potato half white and then stamp it on the black penguin body. Cut a beak and feet out of orange craft paper and glue on penguin. Add wiggly eyes. Make an ice landscape with torn craft paper, tissue paper, or cotton balls.