The Winter Penalty The same steps that make buildings easier to cool in the summer also can make them more difficult (and expensive) to heat in winter.
(The same steps; make; buildings easier to cool in the summer) (The Winter Penalty; can make; them more difficult (and expensive) to heat in winter)
The same steps The Winter Penalty
make can make
buildings easier to cool in the summer
them more difficult (and expensive) to heat in winter