9.Now use the rest of the orange you have left over from earlier.    You want to start off with a 1 inch ear twist, then two 4-6 inch    fold twists (this is going to be your    penguins flippers). 10. Twist a small bubble off the black round on the nozzle end and ear    twist it. Now add the orange 260 at it's ear twist to the black round at it's    ear twist. Position the orange eartwist at the very bottom of your bird and    the black ear twist coming out the back to simulate a little    tail. 11. All that is left to do now is to inflate the 160 leaving about a 5    inch tail. We are going to wrap this 160 around our penguins neck    to give him a scarf. Make an 8 inch bubble followed by a 3-6 inch    bubble (adjust for your penguins neck size) and wrap the 3-6 inch     bubble around the penguins neck adjusting it under the beak.     Just connect the nipple end of the balloon to the nozzle end of the    balloon, measure out approximately the same length as the nozzle end,    then break and and tie off what you have left over. There you have it, all that is left is the addition of eyes by your favorite method (I use a Sharpie), and you can even put a little bend in the two hanging pieces of scarf to give it a little more character.

Penguin Continued