Is is a Penguin Toy? Is it a Plush Pillow?  It's both!

This clever Plush Penguin Toy turns in on itself to become a lovely soft pillow, embroidered and appliqued with a Penguin face and the words "New Zealand".

This must be the perfect gift for any child!  They can take their Penguin toy to a friend's house, and turn it into a pillow when they stay the night. 

The pillow measures approximately 16" x 12" (41cm x 30cm).