Firstly, I draw  square then i insert red colour into it

this red background represent the sky.

Then on the 2nd layer, i draw the rectangle and i colour it with blue colour.

In this layer also i put 2 small ice berg then i colour it with very light blue.

On the 3rd layer, i draw 1 oval shape. That oval shape represent 

the upper part of the big ice berg. Then i colour it with very light blue.

Next on the 4th layer, i draw the lower part of the big ice berg and i colour it with 

very light blue but darker then the upper one. In this layer also i added more the small

ice berg..this to show that the ice berg are now slowly melting.

The 5th layer, i start to draw the part of the umbrella. The 1 part of the umbrella i 

colour it with white.

Next on the 6th layer, i draw another part of the umbrella

and i colour it with blue.

Next on layer 7th, i draw the 1st part of the penguin's body then i 

colour it with black. In this layer also i draw the inner part

of the umbrella then i colour it with dark blue.

Then  on layer 8th, i zoom to the upper part of penguin's body. i draw a circle

then i put white colour.

Then on layer 9th, i draw the middle of the eye. i draw circle also but a lil bit 

small. Then i colour it with sky blue.

On layer 10th, i draw the inside part of the eye. Then i insert white colour.

On the 11th layer, i draw another part of penguin's body. i colour it with

brownish yellow. in this layer also i draw the sweat comes out from the 

penguin's body. then i colour it with blue colour.

On the 12th layer, i draw another part of penguin's body. i colour it with

white.

Next on 13th layer , i draw the feet of the penguin. Then i colour it with black.

On 14th layer, i draw the stick of the umbrella and i insert the brown colour.

Then i draw the mouth of the penguin and the 1st part of the mouth

i colour it with black and another part of the mouth i colour it with brownish yellow.

Then the last part i copy my logo that i made in assignment 1 then i paste

it on the left side of the work.

Then finally i save this file in ai file and i export and save it as JPEG file.