Download the penguin template, print, and cut out the pieces you need.
Use a yellow or orange marker to color the penguin's beak. Begin by gluing the face to the middle of the head, then set this piece aside.
Start assembling by gluing the belly in the middle of the cup.
Take the flippers and glue them, one on each side of the belly, facing inward.
Next, take the feet and glue the heel portion of it to the bottom of the cup, just above the rim.
Finish by gluing the bottom of the head, to the top and middle of the penguin's belly.