Draw a penguin template . Place some acetate on a board over the template .
To make the penguin with the green scarf , first outline and ‘ flood ’ the neck of the scarf . Repeat for as many penguins as you ’ d like to make . Outline and flood the head and the body in white then outline and flood with the dark grey .
Use a damp paintbrush to help push the flooding icing into the smaller areas if necessary and take care not to over-fill . . Finish the flooding by outlining and flooding the scarf ’ s tails . Set aside to dry 24-36 hours .
Repeat the process to complete the penguin , working from the inside out- the white for the body first , then the dark grey around the white , then the hat if adding a hat ( white then red ).
Place some soft-peak royal icing into a piping bag with a no . 1.5 or no . 2 piping tip . Place some more flooding icing into a larger piping bag . You will also need to make a bag of outlining icing and flooding icing in baby blue .
Outline the snow in white and the sky in blue . Flood in both colours and set aside to dry overnight .