Pingwin.doc

Body and Head: In black
1. 8 sc in Adjustable Ring 
2. Inc every sc around (16)
3. Inc every other sc (24)
4. Sc around (24)
5. Inc every 3rd sc (32)
6. Inc every 4th sc (40)
7-13. SC around (40)
14. Dec every 7th sc (35)
15. Dec every 6th sc (30)
16. Sc around (30)
17. Inc every 5th sc (36)
18. Inc every 6th sc (42)
Note: Now is a good time to attach the eyes if using safety eyes.

19-20. Sc around (42)
21. Inc every 14th sc (45)
22. Sc around (45)
23. Inc every 15th sc (48)
24. Sc around (48)
25. Inc every 8th sc (54)
26-28. Sc around (54)
29. Dec every 8th sc (48)
30. Sc around (48)
31. Dec every 7th sc (42)
32. Sc around (42)
Note: You should stuff the body now as it will be closed up over the next few rounds.
33. Dec every 6th sc (36)
34. Dec every 5th sc (30)
35. Dec every 4th sc (24)
36. Dec every 3rd sc (18)
37. Dec every other sc (9)
38. Dec every sc (5)
Sew hole shut and fasten off

Beak: One in orange/yellow
1. 4 sc in Adjustable Ring
2. Inc every other sc (6)
3. Inc every other sc (9)
4-5. Sc around (9) 
Fasten off, sew to face

Belly Circle: One in white
1. 6 sc in Adjustable Ring
2. Inc every sc (12)
3. Inc every other sc (18)
4. Inc every 3rd sc (24)
5. Inc every 4th sc (30)
6. Inc every 5th sc (36)
Slip to next sc to even out circle, fasten off, sew to belly

Wings: Make 2 In black
1. 6 sc in Adjustable Ring
2. Inc every other sc (9)
3. Sc around (9)
4. Inc every 3rd sc (12)
5. Sc around (12)
6. Inc every 4th sc (15)
7. Sc around (15)
8. Inc every 5th sc (18)
9. Sc around (18)
10. Dec every 5th sc (15)
11. Sc around (15)
12. Dec every 4th sc (12)
13. Sc around (12)
Fasten off, sew to body

The feet are done a little differently. The toes are crocheted seperately (3 for each foot) then you crochet around all three toes to connect them and form the body of the foot. This is sort of confusing, so I've included pictures below.
If you're a beginning crocheter or just can't understand how the foot/toes work but really want to make this pattern you can alternately make two more wings in orange/yellow and finish off after the 10th row, sewing the top shut. These feet will look like the ones in the photo, just without the toe "bumps" on top

Toes: Make 6 in orange/yellow
1. 6 sc in Adjustable Ring
2. Sc around (6)
3. Sc next 3 sts (6)
Fasten off 

Foot: Make 2 in orange/yellow 
Each foot uses 3 toes
1.Attach yarn to one toe:
 
Crochet the next 3 sts:
 
Take second toe and insert hook into a stitch:
 
Sc this stitch:
 
Sc the next 2 sts. Take 3rd toe, insert hook in same manner, sc this stitch and next 5 stitches. Insert hook into second toe in the same manner, sc this stitch and last 2 stitches remaining on toe. Insert hook into first toe, sc this stitch and remaining 2 stitches. Now all the toes should be connected into a round. (18) 
 
2. Sc next 2 sts, dec, sc next st, dec, sc next 4 sts, dec, sc next st, dec, sc last 2 sts (14)
3-5. Sc around (14)
6. Dec every other st (9)
7. Sc around (9)
8. Dec every 5th st (5)
Finish off and sew hole shut, Feet can be sewn underneath body to appear standing, or on front of body to appear sitting.