We are going to make this Item Penguin.
The tube you create from this tutorial is yours.

Download here the pencils

Start by opening your Basic or Royal Penguin in layers.

Make the item layer your active layer.

And cut and paste in his wings my pencils.psp
This is mine:


We now used pencils.
But you can give him in his wings everything you like.

You can do this by just resize/rotate
a tube and paste it on the item layer in his wings.

What about these:

The icecream and lemonade are from Karen's Korner

The book you can download here.

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