To begin, lets take 2 plastic bottles of same size. Lets cut the bottles into halves and using hot glue, attach the two plastic parts together. Make sure that the larger part fits inside the smaller part.
Using the flat brush lets coat the joined bottles with white acrylic paint and allow it to dry. You may coat twice so as to make the paint look dense.
Now using black CD Marker lets out line the belly of the penguin in a heart shape.
Paint the rest of the body and feet using black Acrylic paint.
After the paint dries, choose any favorite color and paint the penguins crown. Here we have used red color and yellow paint for the crowns rim.
Decorate the crown creatively.
Finally let us paint the eyes and beak of the Penguin. Our Plastic bottle penguin is ready to be shown off.