Make a tea-light hanging decoration.
Bulb of tea-light forms penguin's beak
Battery operated tea-lights
Black sharpie pen
Ribbon for scarf
Thin ribbon/string for hanging
Felt/fabric scraps for hat - white and any other colours
Help from leaders for fiddly bits
Draw outline of penguin's face with sharpie pen round edge of tea-light, add 2 dots for eyes near central flame bulb
Knot hanging ribbon at end and thread wider ribbon through it
Tie wider ribbon round tea-light to form scarf. Make sure hanging ribbon remains at the top. Glue in place. Looks good to have loose ends of ribbon at one side as if blowing in the wind
Cut hat out of felt/fabric. Glue on white hat band and white bobble
Glue hat to upper edge of tea-light, ensuring eyes are not covered
I suggest having the ribbons and hat parts already cut as quite fiddly, so that the Beavers/Cubs can choose the pieces they want and concentrate on assembling it, with help if needed.