Ingredients 1 black round 9" or larger 1 white 260 or 5" round 1 orange 260 1 160 your color preference (this will be the scarf on the penguin) 1.To begin, underinflate your round black balloon and tie off 2.You want to seperate the round into two portions, with the    smaller portion equaling less than half the balloon (this will    be your head), and at the end opposite the nozzle. 3.Inflate the orange 260 leaving about a 6 inch tail and tie off. 4.Wrap the nozzle around the twist in the black round. 5.Make a 1 inch bubble followed by a 1/2 inch bubble in the orange. 6.Wrap the end of the 1/2 inch bubble around the twist    in the black round several times, then break off the    remaining orange 260 and tie off to be used later.    Position the 1inch bubble on top of the 1/2 inch    bubble, and you have now made the penguin beak. 7.Now inflate your white 260 or underinflate your white round so we can make the    eyes. If you are using a 260 keep reading, if you are using a round skip to the next    step. Inflate you white 260 about 4 inches and tie off. You are going to make two soft    ear twists out of two 1 1/2 inch bubbles. Remove what's left of the white 260 and    wrap the center of the ear twist around the base of the beak. (now you have your    eyes and beak) 8.If you are using a white round (preferably 5 inch),    underinflate  and seperate into two equal halves.    Wrap the middle of  this split white around the    base of the beak. now you have your  eyes and beak.

Penguin 1