Step 1: Draw an eye in a circle...

Step 2: Make an oval and line as shown...

Step 3: Add a bill...

Step 4: Add a snow cap...

Step 5: Make an oval-shaped body...

Step 6: Put on his flippers...

Step 7: Draw his feet...

Step 8: Darken the black areas...

Step 9: Color his hat, beak, and feet.