1Heat oven to 350ºF. Remove half of cookie dough from wrapper; 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.
2On 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 one end to resemble head, pressing to 1/4-inch thickness. Roll 2 medium balls into ropes; attach to sides of body. Flatten 2 small balls to resemble feet; attach to body. Repeat with remaining half of dough.
3Bake 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.
4Spread 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.