Roll 2 Tootsie Rolls together into a bullet shape: set aside. Roll another Tootsie Roll in your hands to slightly softened then press it flat; cut out small triangles for the wings. Press the wings onto the main body.
For the tummy you can pipe on frosting or use a small rolled out piece of white fondant. Use the same technique for the eyes.
For the beak and feet, roll 3 very small balls of orange fondant; place one right below the eyes for the nose, and the other two for the feet. As an alternative, you can use jelly candies.
For the hat, roll a small triangle out of red fondant, dab the top of the penguins head with a drop of water and place on the red fondant triangle. For the hat’s trim, you can pipe it on using white frosting, or use white fondant. We use sugar snow decors and simply press them into place.