What you need:
A towel roll paper, black and white paint, paint brush, wiggle eyes, a piece of orange and black paper, scissors, double sided tape.
How to do it:
Cut your towel roll in half.
Paint your towel roll with the black paint and let it dry.
Paint with white color the front of your penguin as you can see in the picture above.
Attach the wings with double sided tape, the wiggle eyes and the nose.