From the Super Mario Wiki
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Mario starts on a platform next to a Kurasshā. Next to the Kurasshā is another platform that has a Ladder. Next to the platform is a set of Ice Blocks. Under the Ice Blocks there is an area with a Ladder, a Road, a Spring, and a Block. Right of this room is a room with a key and a Faiachū, and above this room there is a room with a lever, which is used to open the room with a key and a Faiachū. In the room with the Ladder, Road, Spring, and Block there is an invisible door, which can be found at the location the "HELP!" speech bubbles appeared before starting the level.
Pauline's lost items
Within this stage, Pauline's lost items can be found in the following order and in the following places: