Penguin is having a rough day. Nothing is right, and he is all too willing to tell us (the readers) all of his problems. As he is going along, listing how everything is bothering him a walrus kindly interrupts, and points out how the sun is shining, he hasn't been eaten, he has friends and family who love him, and how all the negatives he was focused on can really be positives. I love how the walrus speaks so elegantly. After he finishes the penguin looks around and decides maybe life isn't so bad. Until it starts to snow.
This a great book for practicing voices for different characters. A simply slightly whiny or angry tone for the penguin, and a calm lower walrus voice and your good to go. If your feeling a bit advanced you can use an accent for the walrus. Either way it is a fun book to share with littles.