how do u make them can u give me tips or how to make one i want to make one.. do  u have to have adobe photoshop cuz i have cs3

There are several tutorials for the Tuxes in the Graphic Tutorial section. They are all pinned, so on top of the list. If you have any questions about a step in a tutorial, you can post it there.

Do you want to know how to make original tux or do you want to know how to make special tux which like those in factory?