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Perkins Penguin Palace Perkin’s Penguin Palace is an environmentally friendly, economical choice for the penguins we all love. Our palace is constructed of cotton and aluminum foil. Cotton is a natural fiber which is grown in the United States. Aluminum foil can be made by recycling aluminum cans. The Perkin’s palace is constructed with a layer of aluminum foil to reflect the heat back inside the palace. A layer of cotton is added as an insulator, and the cotton is covered with aluminum foil and molded into a cone shape to reflect heat outward away from the penguin.