Penkoon

Penkoons are bulky soldiers that patrol areas in Wario Land: Super Mario Land 3. When Wario comes too close to them, they make the spiked ball in their stomachs pop out. Despite their horned helmets, Wario can jump on them; however, they cannot be harmed by charged head on by the Dash Attack due to the spikes on their stomach.

Trivia

 * In the Japanese manual, their resemblance to both a tanuki and a penguin is noted, but their species remains a mystery. In the English version, they are instead described as "part penguin and part racoon."