If you are running UNIX/Linux/whatever,
1. create a /pingu directory in your cgi-bin
2. put the contents of pingucoll/cgiunix in your cgi-bin
3. put the contents of pingucoll/restofcgi-bin in your cgi-bin
4. create a directory called pingu in your document root
5. copy the contents of htdocs into that.

If you are running Windows
1. create a /pingu directory in your cgi-bin
2. put the contents of pingucoll/cgiwindows in your cgi-bin
3. follow 3 to 5 above.