Just like doggie style, the woman gets on her hands and knees and the man is behind sticking his cock into her pussy (or ass), but for penguin style you throw in a bit of spanking while doing it.
Man & woman get into penguin style position
When a man or woman inserts a ballpoint or felt (preferably felt) pen into their colon through their anus opening and waddles around the room saying I'm a penguin and then the partner shits on their feet for the undeniable foot gasm and then hopefully the other partner will scream "I have happy feet!" and if not you must donkey punch them
I came home last night to my mom doing it penguin style with my cat.