First have your child paint their paper bag completely black. Set aside to let it dry.

Next have your child cut one paper heart doily in half. Reserve the top half for the penguin's face. Don't forget to also cut out arms for the penguin from the black cardstock, as well as a nose and some feet from the orange cardstock.

Once the paper bag is completely dry, it's time to assemble the penguin.

Glue the paper heart doilies to the front of the paper bag, just like in the above picture.

Then glue {or staple on} the arms and feet, as well as the nose. Don't forget the wiggle eyes so he can see!

Finally add any other embellishments you see fit before displaying/playing with your paper bag penguin friend proudly!