Fold the top of the bag over and staple the top. Then have them glue the stomach and the beak to the bag. I use white hole reinforcements for the eyes. Then they glue the web feet on to the bottom of the bag. I put fake snow on a table and place the penguins on the tab le.
Snowmen are fun to make.
We made these to hang up next to our farm unit, and the kids got so carried away, that you can't even tell that the snowmen are snowmen. They added hats, bandanas, vests, pants, boots, chaps, e t c . During Christmas time, I had the parents save wrapping paper tubes. I then made two horses heads and staped them together, leaving the bottom open. The kids colored the horses and added yarn for the mane.