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The Acorn Tree is a tree introduced in New Super Mario Bros. U and New Super Luigi U that is a landmark of Acorn Plains. The tree grows Super Acorns, the item that transforms Mario into Flying Squirrel Mario, and the tree's base itself resembles two acorns. In the beginning of New Super Mario Bros. U, Bowser and the Koopalings invade Princess Peach's Castle, and the former throws Mario, Luigi, Yellow Toad, and Blue Toad far away into Acorn Plains, where the four crash into the Acorn Tree, causing many Super Acorns to fly away to various parts of the land.
In the Acorn Plains map, there are smaller Acorn Trees. There are no differences between these and the large one except that the bases of the smaller trees do not look like acorns.
The Acorn Tree can be seen in the intro, the Acorn Plains map, Acorn Plains Way (or Waddlewing Warning! in New Super Luigi U), briefly in Tilted Tunnel/Crooked Cavern, and finally in Spine-Tingling Spine Coaster/Spine Coaster Connections.
The Acorn Tree currently has solitary appearances in the two aforementioned games; however, it was also going to be featured as a background prop for New Super Mario Bros. U-styled ground levels in Super Mario Maker, as seen in the game's E3 2014 trailer. The Acorn Tree was removed from the game prior to its official release, despite ground levels still taking place in Acorn Plains.