Place the black cupcake liner on the card to work out the penguins positioning.
Cut two ovals from orange cardstock and stick them onto the card to make the penguins feet. Glue down the black cupcake liner.
Trim the white cupcake liner to make it smaller and glue it on to make the penguin's belly.
Cut out the penguins eyes and beak from card and glue these on, adding dots with the black marker to make the penguins eyes.