From the Super Mario Wiki
Wind-Up Tower, or Layer-Cake Desert-, is the tower of Layer-Cake Desert in New Super Luigi U. It is unlocked by completing Piranhas in the Dark or Underground Grrrols, and its own completion unlocks the path to The Walls Have Eyes.
Luigi begins the level near a screw that he must spin in order to access stone blocks. The stone blocks can be used as stairs to advance through the level. At the top of the stone blocks, five Dry Bones can be found, along with two ? Blocks and a second screw. The screw causes stone blocks to move along tracks, allowing Luigi to reach a platform with a third screw on it. Spinning on the screw causes stone blocks above it to move apart, allowing Luigi to reach the boss door. A Boom Boom who is given the ability to spin jump by Magikoopa must be fought in order to finish the level.
An 8-bit Luigi can be seen standing behind a moving block on the left side of the screen shortly before the third Star Coin.
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