Download the penguin template, print, and cut out the pieces you need.
Begin by gluing the belly to the middle of the penguin's body.
Take the eyes and glue them beneath the eyebrows on both sides.
Next, glue the beak in between the eyes, where the white and black meet.
Create the Santa hat by gluing the fluff to the bottom of the hat and the pom to the tip of the hat.
Glue the completed Santa hat to the top of the penguin's head.
Make the gift by gluing the ribbon to the middle of the present. Then glue the other ribbon piece to the top of the present. Finish by gluing the ribbon bow to the top of the present.
Place the completed gift on the penguin's belly and glue it in place.
Next, glue the arms, one on each side, to the penguin's body and on top of the gift so it looks like the penguin is holding the gift.
Finish up by gluing the feet to the back and bottom of the penguin's body.