So, first you are going to cut foot away from the rest of the heel. Then remove the heel from the leg part of the sock.
Stuff the foot part of the sock and sew the bottom closed. I like to leave it with corners and sew them down to help make the bottom more flat.
Now, I had you stuff the body first so you can gauge how big you want your penguins wings. Hold up the tube part of the sock to the body then cut the right length you want. Fold the piece you cut diagonal and cut on the crease. After that, I cut the wings a little thinner so they weren't so triangular.
Flip the wings inside out and fold the long open side. Then flip them right side out (afterwords I like to sew the seam shut so it is easier to sew the wings to the body.)
Gauge where you want the wings to be on the penguin. (Striped socks are great just because you are more likely to sew in a straight line XD)
Then sew them on!
Now you are going to take the extra tube of sock and cut a ring as tall as you want your penguins feet to be. You are going to cut the ring in half to give yourself 2 rectangles.
You are going to fold the rectangles inside out so you have 2 squares. Then, draw a penguin foot on each square, trace it by sewing, and flip it right side out. Oh, and make sure to sew the seam shut before you sew its feet on, unless you don't feel like it ;)
Sew your feet onto the bottom of the penguin. Make sure you can see them after you sew them :)
Now you are going to cut the ring at the top of the sock off. You are going to cut a large-ish triangle from this for the beak. I actually made the tip of the beak flat so that the beak would be longer after I sew it.
Fold the beak inside out and sew the long side.
Flip right side out and sew the beak closed.
This is probably the trickiest part of the project. Sewing the beak on.
I try to sew it in a circle onto the face to make it more round, but you don't have to. Just try to keep centered where you want it for the face.
Now you sew his eyes on! :D Isn't it cute?
(Mr. Grumples, the sock kitty, is being dramatic in the background there.)