(mad thanks to Cotter for the banner pic)
Thanks to TallCathy for sending this over. In the event that you cannot distinguish what it is, I believe it to be a...wow...I couldn't even come up with what it should be. Cathy says it's a hat, so I'll assume she's got the correct info.
Now that I've had a moment to digest the content of this picture, I can see the PITTSBURGH script on the brim of the hat. And while I'm slowly able to recognize the different parts of the hat, I have NO idea why the supposed penguin has 5 feet. Plus, wouldn't those ones hanging off the brim get in your eyes and stuff?
AND WE'VE YET TO EVEN POINT OUT THE HOLLOW EYES OF A PENGUIN HAT THAT IS BEGGING FOR DEATH TO COME. Look at how disappointed that penguin is. He knows he's a hot mess of a hat, and no one is ever really gonna buy him with the intent of showing him off at games. And really, the only people that are gonna even notice him are the people who happen to see them while they're shopping for cigarettes and Tylenol (those items in the background were the first things I saw).
All-in-all, this is a horrible piece of unlicensed merch. Buy it, then go jump off a cliff while wearing it.