The finished penguin is approximately 4 inches (10cm) tall.
The toy is knitted round and that is why the pattern is recommended for Advanced Beginner Knitters.
Pattern contains description how to knit penguin and his hat and Christmas tree.
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Copyright: You are welcome to sell your finished items however you like, but please do not copy and/or redistribute this pattern including translations to other languages. Please provide a link to my Etsy store if you are selling your finished toys online.