Assuming you want a tutorial on how to paint a white penguin in water:
First, you'll need to gather your supplies. For this project you'll need white paint, blue paint, a paintbrush, and a cup of water. Once you have your supplies, you're ready to begin!
Start by painting the penguin's body white. Then, using the blue paint, add some water to the paint to create a light blue color. Paint this color around the penguin's body, leaving the white paint showing through in some areas to create a 'splash' effect.
To finish, add some dark blue paint to the water in your cup. Using this dark blue paint, paint a shadow under the penguin's body. This will give your painting dimension and make it look more realistic.
There you have it! Your very own water-splashing white penguin painting.