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Draw a horizon line on your paper to mark where the water and sky should meet. Then, roughly sketch in your iceberg or ice floe, which should stick out slightly above the surface of the water. Draw the penguin standing on top of the iceberg with its body extending above the horizon line. Add in details like the color of the water and the shading on the sides of the iceberg. Figure out which way you want the light to be coming from and draw a shadow extending out from the penguin on the opposite side, along the surface of the iceberg.

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