Heat oven to 350ºF. In large bowl, break up cookie dough. Stir or knead in flour until well blended. Remove half the dough, and refrigerate remaining dough until needed. Shape dough into 8 large (1-inch) balls, 24 medium (3/4-inch) balls and 16 small (1/2-inch) balls.
On ungreased cookie sheet, to make each penguin, press 1 large ball to form 1/4-inch-thick oval for body. Place 1 medium ball on 1 end to look like head, pressing to 1/4-inch thickness. Roll 2 medium balls into ropes; attach to sides of body. Flatten 2 small balls to look like feet; attach to body. Repeat with remaining half of dough.
Bake 11 to 14 minutes or until edges are golden brown. Cool 1 minute; carefully remove from cookie sheet to cooling rack. Cool completely, about 20 minutes.
Spread frosting on cooled cookies. Use orange gel to outline feet and make beak on head. Use black gel to outline penguin face and decorate body. Cut chewy fruit snack to make scarf for around neck, or use decorating gel to make bow tie.