Your lines are slick and stylish, sir, just like your humor. I don't think I have ever seen a "Maltese Falcon" reference here on deviantART. You do not even come close to the "dry humor" stereotype assigned to most UK folks by us slobbenly Americans (with our penchant for toilet humor).
However, "Are You Being Served?" is an unforgiveable sin.
That has to be one of the best uses for a penuin yet, and he has hands. The anatomy of the woman works well, it has that nice comic book feel to it.
Now its time for me to feel stupid, but, is this certain penguin Frobisher? The Whifferdill from Doctor who? Its just the connotations are kinda there you dont get that many anthropometric privet eye - is assuming here - penguin.. and I'm kinda confused if you are too disreguad and seek medical help.