cut on sock above the heel to make a point that will be his nose.
From the top of the toe section, cut two slanted flippers.
from the toe section create two pointed flippers.
From the second sock cut off the toe and cut that peice in half to make two feet.
from the second sock create two feet using the toe section.
Turn every peice inside out and begin sewing right sides together. Stitch the flippers and feet first then stitch the point of the penguin nose.
turn the peices inside out and stitch right sides together stitch the penguins nose together and flippers then the feet.
Turn the penguin right side out and stuff him loosely. You will be stuffing him in the end(ahem butt)and while you are down there you can attach the feet.
turn everything right side out then stuff the body.
You can now attach the arms and do try not to stuff them they look much better flat.
Attach the feet and flippers.
Finally you can add the beads eyes and your done!!!! Congratulations you now have a new plush penguin.
add the bead eyes and you are done!
enjoy your plushie dry clean only!!!