'G' in Spanish

In Spanish, when is the "g" pronounced with a hard "g" sound and when is it not? 

In Spanish, the pronunciation of the letter "g" depends on what letter follows it in a word.

1. The "g" is pronounced as a hard "g" (as in "get") when it comes before "a", "o", "u" and consonants. Examples include: "gato" (cat), "gusto" (taste/like), and "grande" (big).

2. The "g" is pronounced softer, similar to an English "h" or is almost silent when it is before "e" and "i". Examples include: "gente" (people), "gira" (tour).

Additionally, in some words, 'gü' (such as 'pingüino', meaning penguin) is used to signal that the 'g' should be pronounced as a hard 'g' before an 'i' or an 'e'. So, the 'ü' in this context does not change the pronunciation of the 'g', but instead maintains its hard 'g' pronunciation.