List of drill spots in Mario & Luigi: Paper Jam
In Mario & Luigi: Paper Jam, Mario, Luigi and Paper Mario can uncover Beans and for the first time in the series, 50-Coins and 100-Coins hidden in the X-shaped spots in ground and also for the first time, in the walls. The group can uncover those items by using Trio Drill and simply go through the drill spots and automaticaly get the desired item. There are 354 drill spots in total (366 if the Bowser's Castle ones are counted, even though the game does not take them into the account due to the area becoming permenantly inaccessible later on, so to be precise, these are also included). Peach's Castle is the only location without any drill spots.
Drill Spot locations
Doop Doop Dunes
Neo Bowser Castle