The penguins are made of a hexagonal and circular part. Each part is created from a top piece and backing. The top and backing for each piece were glued (kindergarten glue).
To create these pieces, you need to cut 3 files. I did this on a Glowforge on eighth inch birch or draftboard. All of the layers were cut (not scored). You will need to figure out the right settings for your cutter. (I am sure you could do these with paper and markers on a Cricut as well).
File 1: 52 Penguin Hexagon and Circle Tops
File 2: 52 Hexagon Backs
File 3: Circle Backs
Next, You will need to create your wind tile, game play board, and round indicator. This is done with one file. You will need to engrave the rules (word layer) and cut the rest. If you wish to create your own rules, maybe hold off on engraving these ones.
File 4: Game Play Parts
Lastly, you have the option of using a gameboard. I think the game works well without one, but it also is prefered by some of my children. You need one file for a game board. You will want to score the grid layer and cut the outer layer for this file. The game plays with 13 penguins per player, so you will need 4 game boards if you chose to go this route.
File 5: Game Board
You can go to the original post for more details on play and the process.