The art is very cute and I loved the soundtrack! I enjoyed the puzzles as well, though I think one of them (level 3) bugged out on me for a while, with the reflected penguin not showing up once the main penguin was in the blue fog (maybe it got caught on something?). I also didn't notice the snowflakes until near the end, still managed to pick up 2 of them though. Great work!
Also, if you don't mind me asking a technical question: Near the start of the game there are some trees on the side, and the penguin appears in front of the tree's leaves when closer to the bottom of the screen but appears behind the tree's leaves when closer to the top of the screen. This might be a noob question, but how did you achieve that effect? I tried to have a similar effect in a previous game jam submission but couldn't figure out how to dynamically change the layer rendering order based on position like that.