What Are These Penguins Looking At?

Anyone who knows me, knows I love penguins.  I have them everywhere.  In my kitchen as salt and pepper shakers.  Ceramic penguins on my TV stand.  In my front yard all lit up for the holidays.  And on my desk here at work.  I have a special penguin do-dad that I bring out right about now.

It was a gift years ago and I look forward to displaying it every Christmas season.  The perky penguins are certainly interested in whatever is going on inside the igloo.  Don't you just love the penguin standing on the other's back to get a better look through the window?

Wonder what they are looking at?

 Can it really be...a naked Santa!?  Merry Christmas, friends!