Step 1: Set Book of Taiyou and Penguin Soldier on the field.
Step 2: Play Card Destruction.
Step 3: Activate Hane-Hane's effect by flip summoning. Return one of Exodia's limbs or Exodia, the Forbidden One to your hand.
Step 4: Activate Book of Taiyou, flip Penguin Soldier face up with its effect. Send the remaining two pieces of Exodia back to your hand.
Step 5: Exodia's effect automatically activates, victory!