SimplySandi's "Kris" Penguin
Open the psp image ( click on the image above), which includes alpha channel selections.  I have marked with an asterisk (*) layers you might want to do first, then when you do the layer beneath, you can use the same selection to blur the * layers, which will save you a step.  Set your foreground color to black and your background color to white.
(if you are not familiar with using alpha channels, read this, other wise skip to the blue text below)
Open the psp image in paintshop, it will look blank but isn't.  Go to selections, load from alpha channel.  Click on the selection you want to work on, click ok, then make sure that layer is the active one in the layer palette before you start working.
Open the alpha channel selections and floodfill each of these * layers with white, being sure you are on the correct layer in the layer palette.
Now, go back to the left foot layer, open the selection in alpha channel and flood with black, now make left shading layer active and go to effects, blur, gaussien  2.  Or, you can forget the shading selections and use the spraycan to do your shading. 
Now time for the right foot, same as left foot.
Make body layer active, find the selection in alpha channel and flood with black.
Make beak layer active, open the beak selection, open the gradient box, pick foreground/background set angle to 345, repeats at 3 and floodfill
Make left flipper active, flood with black.  Make leftflipper shading layer active and gaussien blur (or if you are doing your own shading, use your spraycan)
Do right flipper the same way as left.
make eyewhite layer active, find selection and fill with white, add another layer, activate your selection tool and drag out a tiny circle for the eye and flood with black, deselect and use round bevel. 
We are done and you can merge visible and save as a tube.
Tutorial written and placed here 03-06-2004 using psp7, but would think it can be done in 6 & 8 easily.
Table of contents
Click the image to download the alpha channel selections.  You will need to unzip using winzip or another unzipping tool to be able to use it.