This is based (copied) from Jess Hutch's knitted bunny on her website. It was fun and easy to make, and I think it is starting a trend for me. I have a pretty big stach of odds-and-ends yarn, much of which could be convinced to become some kind of toy. This pattern is fun, as well, because I can make it bigger or smaller, give it small ears (=bear), give it great big ears (=floppy bunny), give it pointy ears (=kitty), or even, give it huge ears and make a nose (=elephant). I guess I'd have to work kinda hard to make it a penguin, though.