Buttercream

• 1). Make a batch of buttercream icing by combining 1 cup shortening or butter, 4 cups confectioner's sugar, 2 tablespoons of milk and flavoring such as vanilla extract in a large bowl. Beat well on medium speed for at least three minutes. The icing will be off-white if butter is used. Add 2 tablespoons of water or milk to make the icing thinner and to make it stiffer; add 1 tablespoon of confectioners sugar at at a time until it is at the desired consistency.
  
  
• 2). Mix stiff-consistency icing with food coloring. You need 1/2 cup of white icing, 1/4 cup of orange icing and 1/2 cup of black icing. The only way to get a true black color is to use a black paste or gel that is designed for icing from a store that has cake decorating supplies.
  
  
• 3). Prepare three decorating bags — one for each color — if you have a coupler that allows you to change tips without destroying the bag; otherwise you will need six bags.
  
  
• 4). Place tips 1, 6 and 12 in a bag and then fill it with black icing. Place tips 1 and 3 in a bag and fill it with orange icing. Place tip 3 in a bag and then fill it with white icing.
  
  
• 5). Use heavy pressure to pipe a large black circle to form the penguins body with tip 12. Then pipe a smaller black circle on top of the body to form the head.
  
  
• 6). Pipe white icing on the body to form the stomach and on the head to make the facemask with tip 3.
  
  
• 7). Place small black dots on the facemask with tip 1 to make the eyes.
  
  
• 8). Place decorating with bag with orange icing and tip 1 between the eyes. Holding the bag vertical, squeeze and pull out to form a beak.
  
  
• 9). Make the arms with black icing and tip 6. Place the tip at the top side of the body, hold the bag diagonally and pull down.
  
  
• 10
  
  Form the feet with orange icing and tip 3. Place the tip slightly under the bottom of the body, hold the bag at a slight angle and pull out.
  
  

Fondant or Sugarpaste

• 1). Purchase black, white and orange fondant or sugarpaste.
  
  
• 2). Roll black icing into a fat oblong shape to form the penguins body and into a round ball to form the head.
  
  
• 3). Roll white icing into a thin oblong shape and flatten it out. Press it into the penguins body and smooth the edges with a damp finger.
  
  
• 4). Stand the body upright and place the penguin's head on top of its body. Dampen the the top of the body to help keep the head in place or secure the head by placing a piece of spaghetti inside to support it. Refrain from using wooden sticks, such as toothpicks, to secure as they may be a choking hazard.
  
  
• 5). Make two small white balls and squash them to make the eyes. Press them into the penguin's head. Add two very small black balls to the eyes. Position them to make the penguin look straight ahead, up, down or sideways.
  
  
• 6). Form the beak with orange icing. Roll the icing to form a small oblong circle and narrow one end between your thumb and forefinger. Place the beak onto the head just below the eyes.
  
  
• 7). Roll out two oblong pieces of black icing, one longer to form the arms and a smaller piece to form the feet. Cut the oblong pieces in half and flatten it. Dampen the sides of the body and press the flapper wings onto the penguin's body. Dampen the tops of the feet and press them onto the bottom of the body.
  
  
• 8). Let the penguin dry overnight.