start with one dozen of your favorite sugar cookies. They can be slice and bake, store-bought, or homemade sugar cookies (cut into 2-3 inch circles).
Before starting the decorating process, ensure that your cookies are completely cool. Sprinkle your working surface with cornstarch as well as your rolling pin.
Roll out your black fondant so that it’s about ¼ of an inch thick. Use the circular cookie cutter that you used for the cookies, cut out 12 black circles.
Press the black fondant onto each cookie.
Roll out the white fondant so that it’s about ¼ of an inch thick. Cut out 12 heart shapes. Then, with your circular cookie cutter, trim the heart-shaped fondant. You’ll want to remove about half an inch off the bottom of the white heart. Trimming it with the circular cookie cutter will ensure that it fits perfectly on the cookie.
Press the white fondant shapes on top of the black fondant.
Roll out small spheres with your orange fondant, you will need 12 of them. Shape them into triangles and place on the bottom of each fondant-covered cookie. These will act like the Penguins' beaks.
With your black decorating frosting, draw two eyes on each cookie. Enjoy!