Step #1
Start the tutorial work by drawing two ovals & curve line.
Step #2
Draw outline for right arm & right leg.
Step #3
Make head, eye & beak.
Step #4
Make outline for body.
Step #5
Make legs & tail.
Step #6
Make right arm.
Step #7
Draw line all over the emperor penguin's body as shown.
Step #8
Finally, make necessary improvements to finish.
How to Draw a Emperor Penguin with Color Pencils [Time Lapse]