To make penguin from wood:
Cut the penguin body template from 3/4" pine if the penguin will be standing or 1/2" plywood if you are making a penguin that will hang as an ornament for your Christmas tree.
For the base of a standing penguin, cut a piece of plywood about 8" by 4" to be the base. Sand all pieces.
Using carbon paper, transfer the lines of the template on to the wood. Paint with your choice of acrylic paints.
Remove the scarf from the template and add a scarf made out of flannel or other fabric to the penguin's neck.
For a 3-dimensional look, cut the heart separately out of wood (or use a ready-made heart from a craft store) and glue to snowman after painting both. The nose could also be cut from thin wood and glued on.
Use blush or a pale pink for the cheeks.
If hanging, when finished drill a hole in the top of the penguin's head. String wire, ribbon or gold cord through the holes and loop the wire.