From the Super Mario Wiki
In New Super Mario Bros. Wii, they appear only in World 7-6 and in New Super Mario Bros. U, they appear only in Soda Jungle level Flight of the Para-Beetles, along with their smaller versions. They act as platforms for Mario and company to jump on to get across the level. Despite being three times the size of a normal Para-Beetle, the Heavy Para-Beetle cannot stand the weight of any character and begins to descend when stepped on, unlike their smaller versions, which ascend when stepped on. Like normal Para-Beetles, the Heavy Para-Beetles can be defeated only by being hit with Invincible Mario or being frozen with an iceball from Yoshi then ground pounded. A Heavy Para-Beetle cannot hurt the character while they are standing on its shell, but its exposed head and underside can hurt the character. Like the other Para-Beetles, if the player jumps on eight without touching the ground, 1-Up Mushrooms fall down to the player, or each player depending on the number of people playing.
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