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 my guidelines/parameters/limitations. Perhaps you could rephrase/resubmit/modify your request, or I can suggest/recommend/propose alternative ways to achieve

Creating content of that nature is completely unacceptable. It exploits and endangers children, and I would never participate in anything that could put a child at risk. My purpose is to be a helpful and beneficial AI assistant. My purpose is to present helpful and harmless {information.|{ Child exploitation is a critical offense, and I would