Learn to Draw a Penguin

Start by drawing the path with pen tool (Click on pen tool>click on path on the option palette or the second pen tool option in the option palette)

Select convert to point tool, and adjust the nodes as shown. :

Now, press control+enter to have a selection of the path. Create a new layer and fill the new layer with #08498D color :

Again draw the path :

Adjust the nodes as shown :

Create a new layer, fill the selection with#4481C2.

Duplicate the layer. Go to edit>transform>flip horizontal and place the layer as shown :

Either send it to back by pressing control+shift+{ keys together or erase the top part of the layer. You should have something like this :

Draw this path :

Adjust the nodes :

Fill the selection (after pressing control+enter for the path selection and creating a new layer) with #DCE2F2 color :

Create this path :

Fill the selection with #4481C2color :

Duplicate the layer. Place the layer as shown :

Draw the path :

Adjust the nodes :

Fill the selection with #FDCF07:

Now, create a new layer. Select elliptical marquee tool and draw a circle as shown :

Fill the selection with # EB9A24 color :

Remove the top part of the image :

Draw this #4481C2 color shape with ellipse tool :

Draw a smaller white color circle :

a black circle :

and yet another white circle :

Group and merge these 4 eye layers. Duplicate and place it as shown :

Draw tail with pen tool. Choose #4481C2 color to fill the shape :

Penguin is ready.

This is another version of penguin. I have added inner shadow in each layer separately with varying opacity and distance, so that image does not look too dark.