From the Super Mario Wiki
Statue Leaves are items only found in Super Mario 3D Land. When Mario or Luigi grabs a Statue Leaf, he becomes his Tanooki form, but wears a scarf of his corresponding color, and regains the ability to transform into a statue instead of doing a Ground Pound, thus avoiding enemies (which cannot hurt him) and hazards. This makes it similar to the Tanooki Suit from Super Mario Bros. 3, but it doesn't give flight.
This power-up first appears in Special 1-1, and is relatively common in the Special Worlds of the game, having this power-up instead of the Super Leaf.
Statue Leaves are stone-like Super Leaves, in grey tones with alternating bright and dark stripes.
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