I have given instructions on how to make the body and the "arms" for the penguin. I have used green on blue card so you can see the arms and position alot clearer. The photo in my previous post was a little hard to exactly see how the arms were positioned.
For the head I used Kim's instructions here. For the arms I used the butterfly punch and cut this as shown in this photo. I then used an oval die (my oval was approx. 6.5cm (l) x 4.8cm (w)). I punched the slits using the slit punch. I have also drawn the position of the slit punch on the diagram below.
I then glued the arms behind the head as shown . HINT - I would suggest using extremely strong adhesive when joining the arms to the head as this piece will be subjected to slight bending . I used 2 way glue pen and it wasn't enough - possibly sticky strip?
Place candy cane in the slots that were made on the oval first. Then attach the head/arm piece to the body. This will ensure good placement so that the hands look like they are almost holding the candy cane. I used dimensionals to adhere the body/arm piece to the body.
Finish decorating as desired. I finished the tummy with a heart form the heart-to-heart punch.