I just dont see how some of you think that penguines and ice-bears are only for boys??
I think if the penguins and polar bears were in a motif with lighter colors it would be fine. Much like your beatrix potter. The colors on those are soft, "baby" colors. This set seems very boyish, mostly due to the dark brown used throughout. Not to mention it's paired with green and black. Not that these are strictly "boy" colors but combined together it is very masculine. I wouldn't call it neutral, or use it for a girl. JMO