Okay, now sense everyone has figured out the lines, here it is completed
2 penguins are skiing down a hill at a 45° angle
1 Penguin smacks into a tree
And at the same time.... A helicopter flies overhead
Ah, I love that joke
Also, there was no emoji for hill, so yeah.
But it's just so funny 🤣🤣🤣🤣🤣🤣🤣