This is the Lodge Attic. Lots of cozy couches here... and plenty of Find Four games. The rocking horse, though... I dunno.
The Lodge Attic is the top story of the Ski Lodge; it is only accessed through a ladder. However, it was not released at the same time as the Ski Lodge - primarily being built to have more places to play Find Four. Due to its somewhat hidden entrance, not many penguins are aware of it, though it was not created with the intention of it being a secret room. A bunch of snow was stored in the Lodge Attic in January 2007 and March 2009 for the Festival of Snow and Snow Sculpture Showcase 2009.
On March 4th 2015, it was announced in the 489th issue of the Club Penguin Times that the Lodge Attic along with the Lodge will be getting renovated.
During the 2007 to 2008 Christmas parties, the top of the giant tree was poking out from the floor or the Lodge Attic.