Materials:

1 Soup can (clean)
Black spray paint
Acrylic Paints (Black, Orange, Pink)
Red Felt for scarf
Pipe cleaners Red and White
Red wool to make pompoms
Hot glue and gun
Finishing spray

Step 1. Start by painting the soup can with black spray paint and set aside to dry.
Step 2. Then dab on the white acrylic paint in an oval pattern for front of penguin.
Step 3. Paint an orange diamond for beak and two black dots for eyes. Step 4. Outline beak in black and add two lines above eyes for eyebrows
Step 5. Paint in two pink cheeks to give him a cheery look. To set paint spray lightly with a finishing spray.
Step 6. Finally dress him up by using a piece of felt to glue on a scarf, a twist of pipe cleaners and two pompoms for earmuffs.
Step 7. He can be filled with candy; bath oils beads or hot chocolate mix to give as a cute gift.