For full context: http://www3.nhk.or.jp/news/easy/k10011273631000/k10011273631000.html
The sentence in question: 水族館の人は、「ペンギンはくちばしを空に向けて大きな声で鳴いたあと、頭を下げます。それが神社でお参りしているように見えます」と話していました。
My attempt at translation: "An employee of the aquarium said 'After the penguins had sung with a strong voice with their muzzle pointed towards the sky, they lowered their heads. This seems like they are worshipping at the shrine.'"
I couldn't come up with an interpretation making more sense than this one. However, especially since が instead of は is used in それが神社でお参りしているように見えます, I'm not sure if my translation is legit. I'm not very good in distinguishing where は instead of が should be used or vice versa, but since が is oftentimes used when something is newly introduced into the universe of discourse, I was surprised to see it in use here because what this それが points back to isn't new in this conversation.