1 1/2 cups powdered sugar
1 teaspoon light corn syrup
36 cream-filled chocolate sandwich cookies
Small candy eyes or black decorator gel
Large and small gumdrops
Fruit leather rolls
Line baking sheet with waxed paper; set aside.
Combine all frosting ingredients in bowl. Beat at medium speed until smooth and creamy. Spoon frosting into large resealable plastic food bag. Cut off very small tip from 1 corner of bag.
Slice off 1/4 of each cookie, using large serrated knife and a gentle sawing motion to create a straight edge. Pipe generous amount of frosting onto straight edge of 1 cookie. Press straight edge of another cookie into frosting to create penguin body. Repeat with remaining cookies.
Decorate penguins by piping frosting into heart-shape to create penguin head on top cookie. Pipe round body on bottom cookie, leaving small amount of cookie showing around edge. Smooth out frosting with tableware knife. Attach candy eyes to penguin head. Cut small wedges of gum drops for beak; attach to penguin head. Cut fruit leather into strips for scarves; attach to front of cookie only.
Place penguins onto prepared baking sheet; let stand 2 hours or until frosting is completely set.
To make hats, cut off small slice from bottom of large gumdrop; remove small slice off one curve to lay flat against cookie. Pipe frosting around bottom of gumdrop to make brim. Sprinkle with decorator candies or sugars. Use frosting to attach to cookie and to attach small gumdrop on top.