• Draw a semi-circle with arms on the black paper using the white pencil and cut it out . Next , stick it into the inside of the toilet roll in line with the semi-circle to create the penguin ’ s head and flippers .
• Draw eyes and a beak on paper together with some feet , colour them in and cut them out , then stick them onto your penguin to finish it off .
Then you can create a fantastic Small World Play Area for your penguins to play inside using cotton wool , tissue paper , beads , styrofoam , etc .