Saw a similar card with a penguin and wanted to make a couple for two sweet little girls, Julia and Elizabeth.
I manually cut the two ovals for the body.
I used the heart punch for the hands.
I used the fancy label punch for the feet.
I drew on the strings.
The embossing folder is from Cuttlebug
Sentiment frim Stampin Up
The heart punch from ek Success
The eyes I punched from the cupcake builder punch from SU