Step 1: To begin, draw the curved bill.
Step 2: Next draw in the outline of the head with a line just before the neck.
Step 3: Then draw the small eye right behind the bill.
Step 4: Next you'll draw the body, leaving spaces for the markings on the back near the head and the feet.
Step 5: Then draw in the long flipper-wings on each side of the body with markings at the tip and along the edges.
Step 6: Next you'll draw the feet and toes in the space at the bottom of the body.
Step 7: Finally, you'll draw a line between the feet for the tail.
How to Draw a Realistic Emperor Penguin – Step-by-Step Tutorial