1. Cut out the felt pieces according to the pattern of the penguin. Then sew tummy to the body using white thread.
2. Take the pieces of beak and sew sides, and then fill it with stuffing. Then sew beak to the body using yellow color thread.
3. Now sew on black beads for eyes with black thread. Then sew sides of the body, fill it with stuffing and close it by stitching.
4. Then take the pieces of feet and sew sides, and close it after stuffing. Now sew sides of wings and tail, fill it with stuffing and close it with sewing.
5. Glue feet to the bottom of the body. Then attach the tail between feet. Now glue or sew wings to sides of the body. Finally, tie a scarf around neck and sew snowflake onto scarf to look effective!