Start by filling the black sock with rice. When you are happy with the amount of rice and the rough shape of the soon to be sock penguin tie a rubber band at the top. Use two rubber bands to make things more secure.
Now take another rubber band and place it just above the middle of the sock, to separate the body and the head. Now shape the body a little with hands. Again use 2 rubber bands just to be on the safe side.
Cut the excess sock. Then secure the top by adding some glue from the glue gun. Cut a white oval shape out of white felt. Glue it on the sock with felt glue.
Cut a small beak out of orange felt and glue it onto the head. Draw two black eyes with a black marker.
Add ribbon to make a scarf. Lastly cut one colorful sock (at the middle). Roll it up a little bit to get the hat shape and place on top of the penguin.