You will need...

Some Oreos (1 per penguin cookie)
Some Hershey's Kisses (1 per penguin cookie)
A plate to put the cookies on

Instructions:

Split the oreo into two cookies
Move most of the icing onto one cookie
Break the other cookie into halves
Open a kiss and put it on the cookie with icing to make a head
Put both of the half cookies on the cookie with icing to make wings



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