Start by painting the paper plate black and cut out the eyes and all the other shapes. Trace the beak, flipper and foot shapes onto coordinating construction paper or card stock. You will need two flippers and two feet.
Trace the circle shape at the bottom of the paper plate and cut it out.
Make holes along the circle. Cut a big strand of white yarn, thread it through the plastic yarn needle and tie one end to the needle. Secure the other end of the yarn at the back of the paper plate with tape.
Now start threading the yarn through the holes in the paper plate. Continue until you reach the end of your yarn.
Start with the eyes and then the beak. Glue one flipper on each side of the paper plate and the feet at the bottom of the paper plate.