Attach small blobs of white and black Foam Clay onto a cardboard tube and use your fingers to spread it out evenly until the cardboard tube is covered with a thin coat.

Model two wings, a tail, a beak and two feet from Foam Clay.

Attach the wings, the tail, the beak and the feet onto the body. Attach a small blob of Foam Clay where you want to put the eyes. Push googly eyes onto the Foam Clay. You may use self-adhesive googly eyes as an alternative.

Cut a 6 x 20 cm piece of card. Cut tassels along the wide side. Repeat this procedure with different colours of card.

Roll the pieces of card into a tube and insert it into the top of the penguin.