Step 1: Draw two obtuse curved lines for the head.
Step 2: On the upper curved line, draw a long, narrow, open triangle.
Step 3: 1/4 of the way down your triangle, start drawing a teardrop shape. This will complete your beak and connect your two curved lines.
Step 4: Draw a circle with a dot in it for the eye.
Step 5: Draw an organic amoeba like shape to decorate the head.
How to Draw a Penguin Face – Step-by-Step Tutorial