As a way to reinforce the skills of drawing overlapping circles/ovals learned by making snowmen, young children can draw penguins.

There are some excellent books about penguins, my favorite being Tacky the Penguin.

To make these,

1. Put in a color background

2. Draw the snow and ice for the ground

3. Draw the bodies of the penguins with the circle tool. First black, the the white of the bellies, then the orange feet.

4. Decorate the penguins!

All of the samples provided here were created by kindergarteners.