I made this one using a scrap piece of paper from my "K-Mart Packs" (the water type paper), cut out some icebergs & went around the edges with a black marker (so it would show up on the background), then stamped a penguin in black on white cardstock from a "Stampin' Up" set "Wild about you"... I think, unless it's been put in the wrong box at one time..lol.
Before gluing the bits on I used my Stampin' Up pale blue on a piece of plactic first then used my SU Blending pens to make the appearance of the ski being whispy. I glued all pieces to a plain white card, including the penguin.
I then did some tiny little penguins in the background diving & sitting on the ice... My little mate at the front was lonely, I thought!!