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Move your cursor over the layer. Click it with your left mouse button and hold this mouse button down. Now drag the layer beneath the other layer. I hope you'll succeed.

GREAT!
interesting and funny
 
keep on that boy!

the little guy is so cute ^^ i am gonna try it ^^

Welcome to the forum tassam! I'm waiting to see your result.

how do u select a white to transparent radiel gradiant

funny    is verry nice  

The Naruto-Tux looks funny   .

This Naruto Tux wasn't made by you, since it was already in the Tux Factory in 2005. Here it is. You're not supposed to add these images to your posts in such a way that it might appear to be your creation.

Im noob i cant doo this !!

(how will i ever do anything !!???!!!??)

Is there a video tutorial for this!?

As far as I know there's no video tutorial. You can however tell us which steps you don't understand (in clear English please) and we'll be able to help you.

iigh i got it

Well can we see it?

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where can i download photoshop?

From Adobe.com but you have to buy it first.

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You can download a 30 day trail on the website of Adobe.

i don't get it

 
Get what?

Is this good for a beginner cos im VERY new

No, it's not a real beginner tutorial. You should get used to the tools of Photoshop first. The steps aren't that hard though, and well described. So once you got some basic Photoshop experience you can try this tutorial. If you run into any problems, let us know and we will try to help you!

grax pero hay que descargar algun programa ara hacerlo¿?

We're not a Spanish or Portugese forum. Please use a translator to translate your text. If you are asking what software we use in this tutorial, it is Adobe Photoshop.

i CANT EVEN DO    STEP ONE i GOT THE TEMPLATE GRAY TUX THING BUT WAT BODY :c

Sebastian89 Please don't post in Block letters in the forum It won't give your post an additional attention,
 
If you need help we can help you in a problem with following this tutorial  
Tell us what problems you have in doing this tutorial (explanation of the problem will help us to help you )
 
If you're new to Adobe Photoshop, you need to learn its basics before you follow this tutorial

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Thanks for the guide, i'll start making my Pengiun! <3

Welcome to CrystalXP olloX. Hope to see your Tux result soon.

what?