<style>

:root {
/* Only change code below this line */
--penguin-belly: pink;
/* Only change code above this line */
}

body {
background: var(--penguin-belly, #c6faf1);
}

.penguin {
--penguin-skin: gray;
--penguin-beak: orange;
position: relative;
margin: auto;
display: block;
margin-top: 5%;
width: 300px;
height: 300px;
}

.right-cheek {
top: 15%;
left: 35%;
background: var(--penguin-belly, white);
width: 60%;
height: 70%;
border-radius: 70% 70% 60% 60%;
}

.left-cheek {
top: 15%;
left: 5%;
background: var(--penguin-belly, white);
width: 60%;
height: 70%;
border-radius: 70% 70% 60% 60%;
}

.belly {
top: 60%;
left: 2.5%;
background: var(--penguin-belly, white);
width: 95%;
height: 100%;
border-radius: 120% 120% 100% 100%;
}

.penguin-top {
top: 10%;
left: 25%;
background: var(--penguin-skin, gray);
width: 50%;
height: 45%;
border-radius: 70% 70% 60% 60%;
}

.penguin-bottom {
 top: 40%;
left: 23.5%;
background: var(--penguin-skin, gray);
width: 53%;
height: 45%;
border-radius: 70% 70% 100% 100%;
}

.right-hand {
top: 0%;
left: -5%;
background: var(--penguin-skin, gray);
width: 30%;
height: 60%;
border-radius: 30% 30% 120% 30%;
transform: rotate(45deg);
z-index: -1;
}

.left-hand {
top: 0%;
left: 75%;
background: var(--penguin-skin, gray);
width: 30%;
height: 60%;
border-radius: 30% 30% 30% 120%;
transform: rotate(-45deg);
z-index: -1;
}

.right-feet {
top: 85%;
left: 60%;
background: var(--penguin-beak, orange);
width: 15%;
height: 30%;
border-radius: 50% 50% 50% 50%;
transform: rotate(-80deg);
z-index: -2222;
}

.left-feet {
top: 85%;
left: 25%;
background: var(--penguin-beak, orange);
width: 15%;
height: 30%;
border-radius: 50% 50% 50% 50%;
transform: rotate(80deg);
z-index: -2222;
}

.right-eye {
top: 45%;
left: 60%;
background: black;
width: 15%;
height: 17%;
border-radius: 50%;
}

.left-eye {
top: 45%;
left: 25%;
background: black;
width: 15%;
height: 17%;
border-radius: 50%;
}

.sparkle {
top: 25%;
left: 15%;
background: white;
width: 35%;
height: 35%;
border-radius: 50%;
}

.blush-right {
top: 65%;
left: 15%;
background: pink;
width: 15%;
height: 10%;
border-radius: 50%;
}

.blush-left {
top: 65%;
left: 70%;
background: pink;
width: 15%;
height: 10%;
border-radius: 50%;
}

.beak-top {
top: 60%;
left: 40%;
background: var(--penguin-beak, orange);
width: 20%;
height: 10%;
border-radius: 50%;
}

.beak-bottom {
top: 65%;
left: 42%;
background: var(--penguin-beak, orange);
width: 16%;
height: 10%;
border-radius: 50%;
}

.penguin * {
position: absolute;
}
</style>
<div class="penguin">
<div class="penguin-bottom">
<div class="right-hand"></div>
<div class="left-hand"></div>
<div class="right-feet"></div>
<div class="left-feet"></div>
</div>
<div class="penguin-top">
<div class="right-cheek"></div>
<div class="left-cheek"></div>
<div class="belly"></div>
<div class="right-eye">
<div class="sparkle"></div>
</div>
<div class="left-eye">
<div class="sparkle"></div>
</div>
<div class="blush-right"></div>
<div class="blush-left"></div>
<div class="beak-top"></div>
<div class="beak-bottom"></div>
</div>
</div>