Using a double boiler, melt your milk chocolate.

While chocolate is melting cut orange sour patch kids in half for the feet

Cut orange Mike and Ikes in half and use the pointy part of the Mike and Ike for the nose.

Once chocolate is melted drop a Nutter Butter into the melted chocolate, using a fork flip the cookie over so that both sides get coated.

Pick up the cookie and lightly tap the edge of the pot to get the excess chocolate off.

Place dipped cookie onto the parchment paper

Let sit for a few minutes before placing a white melting chocolate wafer onto the lower part of the cookie

Place the orange Mike and Ike in the middle for the penguins nose

Place two eyes above the nose

Using the cut sour patch kid, place them on the bottom to act as feet

Repeat steps with remaining cookies until all milk chocolate has been used

Let cookies harden for 1 hour before enjoying