Here are my steps:

Step 1:
Roll out black fondant into an egg shape. I used my homemade marshmallow fondant.
This will be your penguin’s body and head.

Step 2:
Roll out a small ball of white fondant and flatten it into an oval shape.

Step 3:
Brush some water on the center of the penguin’s body.

Step 4:
Position the white oval shaped fondant on this water mark and press gently to secure into place.

Step 5:
For the eyes, roll out two small balls of white fondant and flatten them into circles.

Step 6:
To complete the eyes, roll out two very small balls of black fondant . Place them on top of the white circles and press gently until they stick to each other.

Step 7:
Brush some water on top of the penguin’s black body .

Step 8:
Position both the eyes on this water mark and press gently to secure them into place.

Step 9:
For the beak, roll out a small ball of orange fondant and press into a circle.

Step 10:
Using your fingers, shape your circle into a diamond shape.

Step 11:
Press the center of this orange diamond with a toothpick until it sticks to it.

Step 12:
Brush some water where you want the penguin’s beak to be positioned.

Step 13:
Gently press the toothpick holding the beak onto the water mark and secure into place.

Step 14:
For the feet, roll out two balls of orange fondant and flatten them into an oval shape.

Step 15:
Brush the bottom of the penguin’s black body with water and stick the feet into place.

Step 16:
To create toes, press a toothpick thrice on each foot.

Step 17:
For the wings, roll out two balls of black fondant and flatten them into circles.

Step 18:
Using your fingers, mould them into petal shapes. I did not have a petal cutter but you can use that to make wings too.

Step 19:
Brush the sides of the penguin’s body with some water.

Step 20:
Position the wings on the water mark and secure them in place.

And, that’s it! Give your penguins some snowballs and they are ready to have a snowball fight…

Hope these tutorials were helpful.