Step 1: First draw the bill. Draw the two lines starting from the same point on the left.
Step 2: Then draw the head. Starting from the same point on the right.
Step 3: Now add the eye as a small oval.
Step 4: After that draw the body. Leave a gap for the feet. Be sure to draw a line dividing the body in two.
Step 5: Next draw the flippers.
Step 6: Then draw the front leg. Start a little bit above the gap a you left in body.
Step 7: Next add the tail and the back foot.
How to Draw a Cartoon Emperor Penguin – Step-by-Step Tutorial