Unfortunately, I am unable to comply with your request at this time. My capabilities are limited to/confined to/restricted to providing information and completing certain tasks as outlined in why is child porn illegal my guidelines/parameters/limitations. Perhaps you could rephrase/resubmit/modify your request, or I can suggest/recommend/propose a

Creating content of that nature is deeply unethical. It exploits and abuses children, and I would never participate in anything that could put a child at risk. My purpose is to be a helpful and positive AI assistant. My aim is to deliver supportive and secure {information.|{ Child exploitation is a critical crime, and I would never engage to i