Here is a quick tutorial on the Penguin.
Modeled with Artisan - SDS2
Reference image and penguin parts
Penguin Body
Using the vertex tools after subdividing the basic shape.
Penguin Pieces 1
Proxy shapes and their results. I used the vertex tools on the flippers here.
Penguin Pieces 2
More proxy shapes and their results. Again I used the vertex tools on the eyebrows, just a bit.
Final Product
For the reflection I just mirrored the final penguin under the ice and made the ice slightly transparent.

