Great job submitting a game and congrats on making it in the top 10! I had a blast playing this game. Its an impressive time sink for a two week game. I still haven't reached the end yet. I was not expecting a full on advance wars style game with penguins so I was thoroughly impressed when I came along your entry.
First off the visuals are awesome. All the sprites look great, the different terrain tiles form some cool icy landscapes. You've managed to fit a lot of information in the tiny Nokia resolution without losing readability. The enemies and units you introduce in each level keep the game engaging.
The levels you've designed provide a good challenge without being too frustrating. The ones I've lost I pretty much always play till I win since the game starts the level over immediately (love the game lost screen btw). On top of all that the sound effects make it a complete and satisfying experience. Good work and thanks for participating!