Rumor is that you will need 100 Penguins (which equals a "Full Room" at Disney's Club Penguin) and all Penguins need to stand on one side of the ice berg. This has never been achieved. The Club Penguin Team is very creative, it would not surprise me if the ice berg would actually tip. Further, the Club Penguin iceberg is only a "painting". It is therefore safe to assume that the tipping would not be animated or spectacular.

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