Would love to hear the Vatican's opinions on this.

they are animals, and thus free of sin. In fact, doctrinally, animals give glory to God merely by existing so. Pingu’s fine

But by creating a tower tall enough to reach God's kingdom, would they achieve sin?

"At one famous trial in Autun, France, in 1522, some rats were charged with feloniously eating and wantonly destroying the province's barley crop and so were ordered to appear in court. “ if rats can commit crimes, penguins can sin

That’s French courts though. France is a perversion of every law, moral, or truth known to man or heaven.