Dollar Bill Penguin

One of my hobbies is origami, and a few years ago I started inventing my own models. While out at a bar, I came up with a way to make a penguin out of a dollar bill. It makes a great tip. So, I've decided to publish the how-to on how to make the penguin.

1) Fold the dollar in half length-wise and unfold.
2) Fold the corners of the dollar to the center-line (airplane fold)
3) Fold the new edges to the center, making the point sharper
4) Fold the dollar bill in half with the folded corners inside
5) Reverse fold the dollar so that the point is perpendicular to the rectangle
6) Reverse fold again, this time along the edge of the new triangle
7) Crimp fold the straight section through the obtuse point of the triangle so that the long edge of the resulting rectangle is parallel to the long edge of the triangle (see comments for tip)
8) Inside reverse fold the two small flaps parallel to the long edge. The new fold should lay along the long edge of the triangle
9) Inside reverse fold the tip of the triangle. The reversed edge should form a slightly acute angle with the side of the model.
10) Inside reverse fold the corner of the rectangle at a 45 degree angle, so that the crease lies slightly above the free corner
11) Fold the two free points (formed in step 10) inward, so that the free edges are parallel.
12) Inside reverse fold the point (and all the layers) at a 45 degree angle. The fold should go through the free corner. This forms the two feet.
13) Crimp fold the head. This is most easily accomplished by opening the head and folding the point in half, then folding the point back outward. Then refold the head.

The model can stand on its own. Once the basic folds are done the beak can be curled downward slightly to give it a more realistic shape. To give the flippers a bit more character, try giving them a slight fold in half along the point, just enough to give the surface a bit of a bend.