1. Wrap the paper roll with black construction paper.
2. Draw an oval on the white paper and cut it out. Glue the oval on the paper roll as the penguin belly.
3. Draw two penguin wings which like leaves. See the picture, and glue the wings to the sides of the paper roll.
4. Draw a triangle as the penguin beak and glue it.
6. Draw two feet and glue them to the inside of the cardboard tube and glue the two googly eyes.