1) 8sc in MR – in the color of the boots.
2) (inc) x8 (16)
3) (sc, inc) x8 (24)
4) (2sc, inc) x8 (32)
5) 32sc
6) 8sc, 8dec, 8sc (24)
7) 24sc

8) 6sc, (dec, sc) x4, 6sc (20)
9) 20sc
10) 20sc for the front loop of the boot color. 20sc for the back loop with the main color of the penguin (black, gray), cut the thread.
Mark the 6 loop with a marker.
We knit in the same way 2 legs, but we do not cut the thread of the main color!
We continue with the thread of the main color.
11) we knit 15sc by 2 legs, then 4ch and attach 1 leg on a 6 loop, we tie sc to the junction – up to 4 ch. Lightly fill
– just a little, so as not to interfere with knitting. This is now the beginning of the series.
1) 4sc chain, 20sc leg, 4sc chain, 20sc leg (48)
2) 48sc
3) (7sc, inc) x6 (54)
4) 54sc
5) (inc, 2sc) х3, 42sc, inc, 2sc (58)
6) sc, inc, 2sc, inc, 53sc (60)
7) 60sc We knit 20sc and transfer the beginning of the row here!
8) change the thread to the color of the blouse – 60sc
9) 60sc for the back loop of the row
10) tightly stuff the legs (form a clubfoot) – 60sc
11) (8sc, dec) x6 (54) – here you can change the color if you knit a striped one, and change every 2-3 rows. If you changed color here, go back to row 9 and tie sc to the front stitch of row 60sc.
If you haven’t changed the color – come back to this later, but before filling the body!
12-15) 54sc (4 rows)
16) (7sc, dec) x6 (48)
17-20) 48sc (4 rows)
21) (6sc, dec) x6 (42)
22-24) 42sc (3 rows)
25) (5sc, dec) x6 (36)
26-27) 36sc (2 rows) WARNING! We knit handles in row 27. 8sc on the handle, 12sc, 8sc on the handle, 8sc.
28) (4sc, dec) x6 (30)
29) 30sc for the back loop of the row.
The body is complete.

Collar:
We knit for the front loops of the 29th row of the body. In 14 loop 3 air loops, in the same loop 1 double crochet (hereinafter dc), (2dc, 1inc. dc) * until the end of the row.
Laces + strapping: 10ch, attach the beginning of the row to those three CHs, then – (2sc, 1inc) * to the end of the row, continue with 10ch. To make it look pretty – I tied the laces for 1 knot and fastened this knot exactly with a thread from the inside out.
Fill the body to the end with filler.
Head:
1) 8sc in MR – main color!
2) (inc) x8 (16)
3) (sc, inc) x8 (24)
4) (2sc, inc) x8 (32)
5) (3sc, inc) x8 (40)
6) (4sc, inc) x8 (48)
7) 48sc
8) (7sc, inc) x6 (54)
9-10) 54sc (2 rows)

11) 18sc basic color; 5sc white; 8sc main color; 5sc white; Primary 18sc (54)
12) 8sc, inc, 8sc basic color; inc, 6sc white; 3sc, inc, 2sc basic color; 6sc, inc white; 8sc, inc, 7sc, inc Primary Color (60)
13) 18sc basic color; 9sc white; 6sc main color; 9sc white;
Primary 18sc (60)
14) 17sc basic color; 12sc white; 2sc main color; 12sc main color; Primary 17sc (60)
15-19) 16sc basic color; 28sc white; Primary 16sc (60)
20) 9sc, inc, 6sc basic color; 3sc, inc, 9sc, inc, 9sc, inc, 4sc white; 5sc, inc, 9sc, inc main color (66)
21) 5sc, dec, 9sc, dec main color; 9sc, dec, 9sc, dec, 8sc white;
sc, dec, 9sc, dec, 4sc (60)
22) 8sc, dec, 6sc main color; 2 sc, dec, 8sc, dec, 8sc, dec, 3sc white; 5sc, dec, 8sc (54)
23) 3sc, dec, 7sc, dec, 3sc main color; 4sc, dec, 7sc, dec, 5sc white; 2sc, dec, 7sc, dec, 4sc (48)
24) 6sc, dec, 6sc, dec, sc main color; 5sc, dec, 6sc white; dec,
6sc, dec, 6sc, dec main color (42)
25) 2sc, dec, 5sc, dec, 5sc, dec main color; 5sc, dec, sc white;
4sc, dec, 5sc, dec, 3sc (36)
26) 4sc, dec, 4sc, dec, 4sc main color; dec, 2sc white; 2sc, dec,
4sc, dec, 4sc, dec main color (30)
Spout:
1) 4sc in MR
2) (sc, inc) x2 (6)
3) 6sc
If you want to insert eyes – now is the time!
Between 15 and 16 rows at a distance of 14 sc. Fill head tightly.
Sew on the nose, embroider the eyes and eyelashes if necessary.
Sew the head to the body.