Start by ripping your blue piece of paper and placing it on the bottom edge of the white paper. This will look like ice that the penguin is sliding or standing on.
Add your black penguin body using a gluestick or liquid glue.
Rip white paper pieces and place them on the belly of the penguin.
Cut out your other template pieces (wings, feet, beak) and add them to the body.
Add a pipe cleaner and pom poms to the head as ear muffs.