This was a sketch on paper then I sketched it a second time in Krita. Once I had a clean sketch I imported that into inkscape. I placed the sketch on the top layer and lowered the opacity for tracing. Then with the bezier curve tool I traced the drawing and started forming the penguin and the letters. Then I tweaked the colors to my liking. I tried to give the word linux a glass/ice effect with some white gradient rectangles and added a gradient of blues to it as well.
Yet another linux penguin but we draw what we love.
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