Taxing Level 1: If At First You Don't Succeed..
Walkthrough
Details
Strategy
This uses the same map as fun level 15. Make the first two lemmings athletes (climber and floater). When the second one reaches the top of the first pillar make it dig down the left edge. Make the first lemming dig down on the lower part of the stairs to the right of the pillar. Cancel the dig by reassigning as a builder when it reaches ground level. When the second lemming gets low enough for the other lemmings to walk up switch it to mining to get the rest of them through the pillar. Bash through the second pillar but leave the third for now. Build across the gaps with the first lemming. You will likely lose the second athlete here. When the gaps are cleared you can bash through the last pillar to send the rest of your lemmings towards the exit.