As this tux is more complex than the first one, Overlord thought it would be better to give a PSD model with every shapes created.
So here's the model : Download the model
In this PSD, you can see two layer-groups, the top one is the group which will contain all the layers you will make by following this tutorial. The second one contains the models of every part of the tux.
Let's start with this long, very long, tutorial
1. Click on the "Final tux" layer group, and create a new layer called "Body". Ctrl+Click on the thumbnail of themodel's "Body" layer to have its shape as a selection. Then fill your selection (on the final body layer) with black.
2. Create a new layer called "White stain" and Ctrl+Click on the model's stain thumbnail.
Put these colors:
Foregroud: R:208 j'ai:208 B:208 (or #D0D0D0)
Background: R:171 j'ai:171 B:171 (or #ABABAB)
Select the "Gradient tool", choose the "Foreground to background" gradient in a linear mode, and draw a gradient from the top of the selection to its bottom.
3. Create a new layer and name it "Left wing". Ctrl+Click on the model's one and fill your new selection with black. Repeat this step for the Right wing.
4. Create a new layer called "Left eye". Set these colors :
Foreground: R:230 j'ai:230 B:230 (or #E6E6E6)
Background: R:201 j'ai:201 B:201 (or #C9C9C9)
Use the gradient tool with the same setting as on step 2, and draw a gradient from the top of the selection to its bottom
5. Double-click on the layer's thumbnail,and then click on inner glow. There you can see a little square filled with light-yellow, double click on it and choose this color : R:141 j'ai:141 B:141 (or #8D8D8D). As for the blending mode, choose Multiply, and finally put the size on 16 pixels.
6. Repeat steps 4 and 5 for the right eye.
You should now see this :

7. Click on the "Left eye" layer and create a new layer called "Left pupil". Ctrl+click on the model's left pupil layer, and fill your selection with black.
Repeat this step for the right pupil but click on the "Right eye" layer.
8. Create a new layer called "Left foot". Set these colors:
Foreground: R:224 j'ai:205 B:0 (or #E0CD00)
Background: R:223 j'ai:186 B:0 (or #DFBA00)
Draw a radial gradient from A to B like on the image :

9. Double-click on the layer's thumbnail to open the layer style windows, then click on the Inner glow label, and doubleclick on the color square. Enter these settings :
R:235 j'ai:192 B:0 (or #EBC000).
Choose multiply as the blending mode, and put the size to 13 pixels.
Repeat steps 8 and 9 to make the right foot.
10. Create a new layer called "Beak". Ctrl+click on the model's beak. Then, set these colors :
Foreground: R:238 j'ai:227 B:0 (or #EEE300)
Background: R:234 j'ai:195 B:0 (or #EAC300)
Now, select the "Gradient tool" and choose a linear gradient. Then make one from A to B as shown below :

Now you should obtain this :

Now, we are only going to work in the "Final tux" group so you can collapse the "Model" one. (but don't delete it, we will need it for the eyelids
)
11. Click on the "Body layer and create a new layer called "Body reflect 1". Use the elliptical marquee tool to make a selection like on the image :

12. Set white as your foreground color and select the gradient tool. Choose the "foreground to transparent" gradient (be sure the linear mode is selected). Draw a gradient from the top of the selection to its bottom.
13. Ctrl+click on the "Body" layer, then go to Select > Modify > Contract, and enter 2 in the dialog box. Create a new layer called "Body reflect 2".
Use the gradient tool to make a gradient from A to B :

14. Use the elliptical marquee tool to select a shape like this one :

Then hit delete and reduce the layer's opacity to 79%
15. Click on the "Left eye" layer and create a new layer named "Left eye reflect 1". Ctrl+click on the "Left eye layer", then go to Select > Modify > Contract, and enter 2 pixels in the dialog box.
16. Use the gradient tool to draw a White to transprent linear gradient from the top of the selection to its middle.
17. Use the elliptical marquee tool to draw a selection like this one :

Then press delete.