From the Super Mario Wiki
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A Tilt Lift is a platform in the game New Super Mario Bros. Wii. When it is not used, it appears as a solid gray platform. However, when someone lands on it, it changes into the corresponding character's color. It can be red for Mario, green for Luigi, blue for Blue Toad, and yellow for Yellow Toad. The player can then control the lift by tilting the Wii Remote. Some Tilt Lifts match the angle and orientation of the Wii Remote. For other tilt lifts, the player can control not just the angle, but also move left or right. These platforms can be used to reach Star Coins and Warp Pipes that the player cannot normally reach.