( Penguins ( ( ( have ( ( thick layers ) ( of fat ) ) ) ( under ( the skin ) ) ) . ) )
(ROOT (S (NP (NNS Penguins)) (VP (VBP have) (NP (NP (JJ thick) (NNS layers)) (PP (IN of) (NP (NN fat)))) (PP (IN under) (NP (DT the) (NN skin)))) (. .)))
Penguins have thick layers of fat under the skin.
(ROOT (S (NP (NP (DT The) (JJ thick) (NN skin)) (, ,) (VP (VBN found) (ADVP (RB only)) (PP (IN on) (NP (NP (NP (DT the) (NNS palms)) (PP (IN of) (NP (DT the) (NNS hands)))) (CC and) (NP (NP (DT the) (NNS soles)) (PP (IN of) (NP (DT the) (NNS feet))))))) (, ,)) (VP (VBZ has) (NP (DT an) (JJ extra) (NN layer))) (. .)))