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RND 20: Sc next, dc next, * sk next, sc next, dc dec next 2, (sc next, dc next) 3 times, * rep bet ** twice, sl st top beg sc, ch-1, turn.  (18 sts)
Stuff penguin.
RND 21: Sc next st, dc next st, * sk next, sc next, dc dec next 2, (sc next st, dc next st) twice, * rep bet ** twice, sl st top beg sc, ch-1, turn.  (14 sts)
RND 22: (Sk next st, sc next st) around, sl st top beg sc, fasten off.  (7 sts)
WING:
RND 1: With Black and H hook ch-5, sc 2nd ch from hook, sc next 2, 3 sc last ch, turn piece so you are now working across the bottom of the foundation ch (in bottom of sts just made), sc 2, 2 sc last, sl st top beg sc, ch-1, turn.  (10 sts)
RND 2: Sc ea st around, sl st top beg sc, ch-1, turn.
RND 3-5: (Sc next st, dc next st) around, sl st top beg sc, ch-1, turn. End rnd 5 fasten off.
-make 2 and sew to ea side of penguin.
FOOT:
RND 1: With Pumpkin and H hook ch-7, sc 2nd ch from hook, sc next 3, hdc next, 3 dc last