
Start by drawing the path with pen tool (Click on pen tool>click on path on the option pallate or the second pen tool option in the option pallate)

Select convert to point tool, and adjust the nodes as shown. :





Now, press control+enter to have a selection of the path. Create a new layer and fill the new layer with #08498D color :-

Again draw the path :-

Adjust the nodes as shown :-




Create a new layer, fill the selection with #4481C2.

Duplicate the layer. Go to edit>transform>flip horizontal and place the layer as shown :-

Either send it to back by pressing control+shift+{ keys together or erase the top part of the layer. You should have something like this :-

Draw this path :-

Adjust the nodes :-




Fill the selection (after pressing control+enter for the path selection and creating a new layer) with #DCE2F2 color :-

Create this path :-


Fill the selection with #4481C2 color :-

Duplicate the layer. Place the layer as shown :-

Draw the path :-

Adjust the nodes :-


Fill the selection with #FDCF07 :-

Now, create a new layer. Select elliptical marquee tool and draw a circle as shown :-

Fill the selection with # EB9A24 color :-

Remove the top part of the image :-

Draw this #4481C2 color shape with ellipse tool :-

Draw a smaller white color circle :-

a black circle :-

and yet another white circle :-

Group and merge these 4 eye layers. Duplicate and place it as shown :-

Draw tail with pen tool. Choose #4481C2 color to fill the shape :-

Penguin is ready.

This is another version of penguin. I have added inner shadow in each layer separately with varing opacity and distance, so that image does not look too dark.
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