...according to Wikipedia

Penguins (order Sphenisciformes, family Spheniscidae) are a group of aquatic, flightless birds living almost
exclusively in the Southern Hemisphere, especially in Antarctica.  Highly adapted for life in the water, penguins
have countershaded dark and white plumage, and their wings have evolved into flippers.  Most penguins feed on
krill, fish, squid and other forms of sealife caught while swimming underwater.
They spend about half of their lives on land and half in the oceans.

Although all penguin species are native to the Southern Hemisphere, they are not found only in cold climates,
such as Antarctica.  In fact, only a few species of penguin live so far south.
Several species are found in the temperate zone,
and one species, the Galápagos Penguin, lives near the equator.

Did you ever wonder why there are no dead penguins on the ice in Antarctica ?
Where do they go?
Wonder no more ! ! !

It is a known fact that the penguin is a very ritualistic bird which lives an extremely ordered and complex life.
The penguin is very committed to its family and will mate for life,
as well as maintain a form of compassionate contact with its offspring throughout its life.
If a penguin is found dead on the ice surface,
other members of the family and social circle have been known to dig holes in the ice,
using their vestigial wings and beaks,
until the hole is deep enough for the dead bird to be rolled into, and buried.
The male penguins then gather in a circle around the fresh grave and sing:

"Freeze a jolly good fellow."
"Freeze a jolly good fellow."