A little tips: I saw more profitable to get the extra penguin first than upgrading. / If you want to farm at the last levels (+30) farm level 30 metal, it gives you like 16-18k depends on how fast you are getting those "money". / "Use the bombs to kill a turtle that keeps a penguin stuck in a wall, so you dont waste time hoping it moves, or just wating to die. / Its pretty simple game. / For Developer: you should lower the prices on upgrades for penguins, you must farm a lot to complete the last equipment, and you dont even need it, nor getting all the other upgrades except the extra penguin, and maybe still finishing the game without the last upgrade for extra penguin.
My personal guide/tips: Get artifacts always / If you can ones-shot a monster, do it, It gives you 1 MP free (All monsters give 1+MP) / I tried getting more agility or damage and defense, I liked more dmg/def. / I prefer to buy potion and ether first than other things, unless there is a big upgrade / Dont stack magic. / Dont use magic attacks, you will need that MP for healing spells / Think like this game was a puzzle, sometimes you can get a lot more chest, bags, gems, artifacts without killing all monsters, unless is one-shot monster, dont waste your HP on that monster, not worth the 10-20gold they give you. / And becarful with Mages, Vampires, Whelps and Golems, they hit hard / Best tip: Remeber its a puzzle-like game, so try to exploit that to the max, dont rush all monster, because it will get your hurt. And if you think you will die the next monster, better use the wings, better to start the last checkpoint, than start your last wing.