Three word game ...

[Wixsteman]

To protect penguins

 

[classic33]

from recently introduced

 

[Wixsteman]

Tax evasion laws

 

[classic33]

forcing them to

 

[Wixsteman]

Be frivolously extravagant

 

[classic33]

with their hard

 

[Wixsteman]

Exterior but soft

 

[classic33]

on the inside

 

[Wixsteman]

Of prison walls

 

[classic33]

where they ended

 

[Wixsteman]

The day quietly

 

[classic33]

asleep in their

 

[Ming the Merciless]

Bright pink hammocks

 

[cookiemonster]

dreaming of the

 

[classic33]

big ice sheets