RND 14: (Sc, dc) next 2 sts, (sc next dc, dc next sc) 5 times, drop White, pick up Black, (sc, dc) next 2 sts, (sc next dc, dc next sc) 5 times, sl st top beg sc, ch-1, turn. (28 sts)
RND 15: (Sc, dc) next 2 sts, (sc next dc, dc next sc) 6 times, drop Black, pick up White, (sc, dc) next 2 sts, (sc next dc, dc next sc) 6 times, sl st top beg sc, ch-1, turn. (32 sts)
RND 16: (Sc next st, dc next st) twice, sc next, (2 dc, trc) next st, (trc, 2 dc) next st, sl st next 2 sts, (2 dc, trc) next, (trc, 2 dc) next, sc next, (sc next st, dc next st) twice, fasten off White, pick up Black, (sc next st, dc next st) 8 times, sl st top beg sc, ch-1, turn. (34 sts)
RND 17: Sk 1st st, sc next, dc dec next 2, (sc next st, dc next st) 5 times, sk next, sc next, dc dec next 2, (sc next st, dc next st, sk next st) 6 times, (sc next st, dc next st) twice, sl st top beg sc, ch-1, turn. (26 sts)
RND 18: Sc next st, dc next, (sc next, dc next, sk next, sc next, dc dec next 2) 4 times, (sc next, dc next) twice, sl st top beg sc, ch-1, turn. (22 sts)
RND 19: (Sc next st, dc next st) around, sl st top beg sc, ch-1, turn.
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)