Your sentence is very good, but I can help you make it perfect! Instead of saying "Penguins look smart! They seem to be wearing black tuxedos," it's better to say: "Penguins look smart! They seem like they are wearing black tuxedos."
Here's why:
- "They seem like they are wearing" is more natural English when talking about how something looks.
- Your original sentence is understandable and almost correct, just a tiny change makes it sound better.
So your corrected sentence is: "Penguins look smart! They seem like they are wearing black tuxedos."