Well, this is different. Yes, you are seeing a belly-sliding penguin and a seal. No, they are not two different plush toys, but one Flip a Zoo plushie. Just turn the critter around and flip the penguin frock – and you have a seal. Do the same to seal and you get the penguin.
As there is a severe lack of actual penguin Transformers, this is the next best thing.
Also available as Wallpaper!