The Cutest Little Penguin That You Ever Did See

My daughter Megan has been busy making a Halloween costume for her little one!  Look how adorable this is!
The white part is stuffed - in the photo below she said, "My has a fluffy tummy!"
The bottom picture shows the completed costume with wings and feet.  I can hardly wait to see it on her!
What will your little trick or treaters be wearing this year??