Penguins demonstrate excellent swimming ability by flapping their wings. Although their wings have thick profiles, they exhibit bending deformation at their joints during flapping swimming, which is assumed to improve propulsion efficiency. Here, we propose design and fabrication methods for penguin-like thick wings with flexibility in bending and torsion. The wing is composed of a 3-D printed spar and ribs embedded in a silicone elastomer forming the wing profile. Static bending and twisting measurements demonstrated that both flexibilities vary from 0.0025 Nm2 to 0.0318 Nm2 and 0.0030 Nm2 to 0.263 Nm2, respectively, by the width and thickness of the spar.