This image depicts a cartoon penguin wearing a Santa hat, skiing downhill. The penguin is shown with a joyful smile, two flippers held up as if balancing or gesturing, and is skiing with ski poles in its hand-like flippers. Its belly appears large, adding a playful dimension to the figure, and only its feet are fitted into the ski bindings. Lines behind the penguin illustrate the motion, suggesting speed as it moves downhill. The overall style is simple and whimsical, suitable for a fun, festive motif.