Not being able to find anything on creating a Penrose tiling pattern in Blender, Robin Wilson set out to script his own. Tiling patters can be easily creating in Blender by using the unique capabilities if the array modifier, that is, if the pattern you are creating repeats itself over space.

A Penrose Pattern however does not. A Penrose Pattern is non-periodic tiling, meaning that it does not repeat itself as you move through the pattern, negating the option of using the Array Modifier, as the Array Modifier creates duplicates of a base shape.

Penrose tiling is a non-periodic tiling pattern- This means means it does not repeat itself as you move through space, and Blender’s array modifier therefore can’t be used to construct the pattern

Robin’s plan was to generate a Penrose pattern mesh by using a script, then use some selection tricks to isolate specific parts of the pattern as edges, then modifies and splits the shapes into islands and separates the mesh accreting to shape. This provides the final result which is and amazing 3D pattern effect using the Penrose tiling. Check out the tutorial for Creating Penrose Pattern Tiling in blender by Scripting here.