Step 10: Darken in the rest of the penguin's head using the initial shapes as guides.
Step 11: Draw the body by using the original oval and neck lines as guides. Leave a gap open under the body where the penguin's tail and feet will be. On the lower right side of the penguin's body, draw curved lines to indicate the folds of skin underneath.
Step 12: Use the initial U shape to draw the penguin's flipper. Make it thinner, longer and more pointy, and use a lot of curves on the left side of it.
Step 13: Draw the penguin's feet below the body. Follow the L shape and draw the base of the foot using quick, short strokes to represent the fluffy feathers. Then draw the pointy toes next to the base. Only the toe closest to us is completely visible, so only draw a portion of the rest. Draw the penguin's other foot the same way. Don't forget the toes!
Step 14: Draw the penguin's tail on the lower left side as two short lines that come to a point.