I started this project some years ago and have yet to finish it. I was inspired to make it when I saw the original on eBay. I saved the photos listed with it as it provided great reference material. I went to Home Depot and bought some wood. I made a pattern by scaling the photos up to what I believe to be 'full' studio scale and traced it out. I was able to cut the parts out at my brother-in-laws as he had a skillsaw. I am still looking for a good source for the wheel that the penguin is in that drives this sled.
If you havn't reconized it, it is the sled seen in The Nightmare Before Christmas when Jack visits Christmas town. Three Elves are singing carols and passes Jack while he is hiding in a snowman. I have two of these that I am putting together. I had painted this to match the orginal as much as possible.
I am also in the process of sculpting the elves. I have the two identical elves sculpted and cast, they just need to be sanded smooth and painted. I'll get on the third elf and the penguin at a later date. Hopefully someday I'll get this project completed.