From the Super Mario Wiki
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The entire level is made out of ice. After the second pipe is a row of Brick Blocks with Koopa Troopas on them and a ? Block with a power-up. And the end of this row of blocks are a group of Brick Blocks and Ice Blocks, with the right group being a tall pillar and a Buster Beetle behind it. In the group of four blocks to the left of the pillar is a Brick Block containing a Beanstalk to a P Switch above, which will turn the pillar of blocks into a pillar of Coins. After the pillar are some ? Blocks with one containing another power-up, and the area introduces Munchers and Coins frozen in ice, which can be melted with fireballs. Next is a Paragoomba and some more frozen Coins and Munchers. To enter the Warp Pipe under the Munchers, the player needs to race over to this area after pressing the P Switch from earlier and defrost the frozen Coins: If done fast enough, the player will enter a secret area containing a Hammer Suit. After a gap with a Koopa Paratroopa is a row of frozen Coins and Munchers, with Buster Beetles and Ice Blocks on top of them. After gaps with a Rotary Lift and a Koopa Troopa is the goal.