Let's learn how to create TUX in photoshop.
Step 1:
Start a new document of size 200x200 pix.
Draw a elipse using the eliptical marquee tool and fill it with black colour.
Create another layer and draw a elipse and fill it with white gradient
refer
this on how to fill the gradient)
Step 2:
Let's create the lower part of the body
Create another layer
and draw a new elipse like this
Fill it with white colour
Now this step is a bit tricky
Now deselect the selected elipse and draw another elipse on it like this
Now select Image inverse i.e Select>Inverse and press the delete key on the keyboard and we have this
Step 3:
Let's draw it's eye's now.
again create a new layer and draw an elipse for eyes.
duplicate layer for the other eye.
Step 4:
Let's create it's beaks
Again create a new layer and draw rectangle with the rectangle marquee tool.
Use the following gradient settings and fill the rectangle
Now select the free transform ( Edit>transform>prespective ) to make it as a triangle.
drop some shadow to give a little depth.
Step 5:
Let's create it's feet's now
Create another layer and draw a elipse like we did all these time.
Duplicate the layer to make another leg.
dat's all our cute little penguin is ready.
Hope you liked the tutorial.
Create Tux
As you know, I like almost everything related to tux 
ya i agree actually if you just concentrate on the nose it will look odd now try concentrating on it's feets it looks odd too 
Linear Mode
