Every Christmas, This Photographer Turns His Dog Into Different Animals | Bored Panda
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The shark fin is a nice touch. :)
Oh yes, though don't they have more to worry about in killer whales?
Penguins have a lot of threats.
The main threats for penguins in water are leopard seals, fur seals, sea lions, sharks and killer whales. On land, foxes, snakes, lizards, dogs and some other animals are threat for eggs and chicks in the case of species not in the Antarctic regions, like the Galapagos penguin. On Antarctic regions, the main threats on land are predatory birds like petrels and skuas.