Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradients parameters:
Make a copy of this new made layer and make use again of the Free Transform option to turn the copy around.
Apply the instrument shown here
to correct the shapes and change the parameters.
Blending Options-Gradient Overlay
Choose the following tool
to draw the penguins beak.
Blending Options-Gradient Overlay
Gradients parameters:
Choose the last instrument to draw a flare on the beak. This time it should have the white color. The Opacity on the layers should be of 70%.
That is the finished picture!





