From the Super Mario Wiki, the Mario encyclopedia
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Unlike with Harimen, performing a standard ground pound around a Harimenzetto will not flip it over, instead causing it to walk towards Wario. To flip a Harimenzetto, Wario must either perform a super ground pound nearby, throw a rock or a regular enemy at it, or hit its underside with his head from below. Enemies thrown at a Harimenzetto are defeated, and heavy enemies such as Ringosukī can be used to defeat a Harimenzetto instantly. They can also be defeated instantly by Fat, Frozen, or Zombie Wario, or by rolling into them. When defeated, they yield three silver Coins. Wario loses a gold Coin (or equivalent if he does not have at least 500 points) if he is hit by them.
Harimenzetto are fairly rare to encounter. On Super Hard mode, most Harimen are be replaced by Harimenzettos.