• Flat board
• Any plastic bowl
• Cotton
• water color
• cello tape
• Glue
• Scissors

For Penguins:

• Foam balls
• wiggly eyes
• yellow black and orange color paper
• black & white color

Method:

• On a flat surface stick the plastic bowl with open side on the board using a cello tape and glue with cotton all over.

Color blue on few areas to appear like water here and there.

• Color the foam ball with black color for the black part &white color for the white part of penguin.