Boring, boring penguins. What are they snoozing?
I actually own the "Busy Kitties" book in the same series. I don't really understand the fascination that the author seems to have with scatological functions. In this one, there's a penguin pooping. In the other one, there's a kitty "puddling," or peeing on the floor.
Both books start out with, "Busy, busy X. What are they doing?" From then on, it's all photographs which is really nice in a board book. It's pretty solidly a middle-of-the-road book. Every two-page spread of the book has a photograph on each side, with the text "Penguins" plus some kind of verb, so like, "Penguins meeting/Penguins greeting," "Penguins bumping/Penguin jumping." (That was a good 10% of the textual content of this book just now.) When the authors succeed at rhyming it's nice, but they don't always make it. "Sliding" and "diving" don't rhyme. "Feeding" and "cleaning" definitely don't rhyme.
I guess it's cute for people who like penguins. My kid likes the kitty book, but he was a big fan of kitties to begin with. I think you kind of have to be that going into this. Obviously the syntax is very simple. Every page has exactly two words on it. It's extremely repetitive as the first word of that is either "penguin" or "penguins." There's no real information about penguins. There's nothing in here about what they eat, how they raise their young, or the fact that they can't fly or anything like that. Although it's nonfiction, it's not a very interesting book.