Trim most of the pointed end from a rounded toothpick, leaving about 1/8 of an inch of the narrower section attached to the main toothpick.
Choose a miniature drill bit that is narrower than the body of your penguin and carefully drill a 1/8 inch deep hole into the back edge of the penguin below the wing attachment point where the handle will go. Hold the drill at the angle you want the handle to fit, not at right angles to the body (see the final photo).
Choose a drill bit which is slightly larger than the axle for your wheels and drill a hole in the body of the penguin as shown, so that there is at least 1/8 inch between the edges of the hole and the base of the penguin.
