Assuming you want a step-by-step tutorial on how to paint a penguin reflection in the sand:
1. Begin by sketching out the basic shape of the penguin in the sand. You can use a pencil or any other thin, sharp object to etch out the lines.
2. Once the basic shape is complete, start painting in the darker parts of the reflection. Use a dark color to fill in the penguin's body and a lighter color for the highlights.
3. To add realism, paint in the ripples of water around the penguin. Use a light blue or green color and make the lines curved and wavy.
4. Finally, paint in the penguin's shadow. Use a dark color and make the shadow slightly larger than the penguin itself.
5. Allow the paint to dry completely before adding any final details. Once the paint is dry, you can add the reflections of other objects in the water, such as rocks or shells.