Step 6: Below the scarf, on the left side, draw a small rectangle for the end of the wrapped scarf. Add a vertical line to the left for the other end of the penguin's scarf and smaller lines at the bottom for some fringe.

Step 7: Below the scarf, on the far left side, draw the flipper as a couple of curved lines that come to a point. The shape of the penguin's flipper should be similar to a curved letter V on its side.

Step 8: Add the penguin's body by first making a small mark far down below the scarf. Add a curved line on the right side and connect it to the mark for the front part of the body. Close off the shape of the penguin's body by drawing a curved line on the left side, below the flipper.

Step 9: Under the body, on the left side, draw a wavy line for the first foot and toes. Draw the penguin's other foot on the right. Because this foot is pointing to the side, make the line longer.

Step 10: On the right side of the body, draw the penguin's other flipper the same way as the first. Inside the body, near the bottom, draw a curved, horizontal line for the color separation.