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This achievement is missable and is earned in Mission 7, The Rucker Extraction.

At the start of this mission, you will eventually be stopped by a police officer. After this cutscene, take the ladder on the left-hand side to the upper level of the complex, then the ladder on the right-hand side to the level above. Inside the nearby building on your left is a golden penguin. You must pick it up and carry it through more half of the mission.

Once you have the penguin, just follow the objective waypoints and sneak past the policemen as you normally would. You should eventually reach an open market area with an elevator that leads to the upper floors of the complex (and acts as a short cut, too). Track down the patrolling police officer who has Tibor's elevator card and eliminate him quietly in order to retrieve the elevator pass key. Take the elevator with the penguin and continue following the objective waypoints.

When you reach the main storage complex filled with enemies, there will be a short cutscene. You must traverse this area carefully with the penguin, but your ultimate goal is the bottom level in the center of the complex. You'll need to enter the shack down there, punch through the weak grate (the "Punch Through Wall" augmentation is needed here), and move inside the tunnel with the penguin.

Continue on through this corridor and you will eventually reach a shrine with several golden penguins. Place your animal friend in the red velvet chair and the achievement will unlock, as well as a nearby safe containing a free Praxis Kit.