Considering these are surfing penguins, that's forgivable. Besides, even though it's not widely known, some birds — particularly aquatic birds — can produce straight urine. Apparently enough to kill sea urchin venom!
Speaking of which, the talking sea urchin.
Stepped on me? Stepped on me?! The guy was dancin' on me! Look at this: broken, broken, gone, gone, broken, broken.
Geek's little ride on the log, becoming a Funny Background Event with Chicken Joe passing near (and entirely missing) the two of them.
During Cody's training sequence, he turns his back to the surf while arguing with Geek. Big Z simply draws an X on the beach and counts down: "5...4...3...2...1..." — and Cody washes up right on the spot.
And in a bit of revenge, Cody gets to do the same thing to Geek later, when he distracts him enough to forget he's out in the surf.
The undercrank montage when Mikey's singlehandedly setting up the surf competition. The music (and Mikey) start speeding up faster and faster, while Reggie gets a montage of him drinking, belching and sleeping.
The scene where Chicken Joe recounts how the native Pengu-ans "treat him as their king, and put him in their hot tub."