Take a square sheet of paper, fold it in half downward to make a crease and unfold.
Fold the left edges inward.
Fold the corners of the flaps outward.
Then fold the corners inward, making pleats.
Fold the item in half backward.
Fold the left tip to the right and unfold. Then fold it inside out as a hood to make the head.
Fold the right part to the left and then to the right. Unfold. Fold inward and pull out the tip.
Fold the corner upward and unfold. Then fold it inward. Do the same on the other side.
Fold the right part to the left and then to the right. Unfold. Fold inward and pull out the tip for the beak.
Draw some eyes, and the penguin is complete!