Crushing-Cogs Tower

Crushing-Cogs Tower, or , is the tower level of Acorn Plains and the first overall tower in New Super Mario Bros. U. It has large moving stone cogs and Dry Bones. This course is the first to have the Ice Flower. The level is unlocked via completion of Tilted Tunnel and its own completion unlocks Yoshi Hill.

Layout
The level begins with a stone cogs, allowing the player to reach the platform with a Dry Bones and two ? Blocks, one of which contains a power-up. Another cog allows the player to reach a platform, leading to another cog and a moving platform that acts as a lift. Following the cog, there are more platforms with Dry Bones. Another moving platform and a cog follow, along with a Red Ring. The Checkpoint Flag is then found. A group of four cogs must be climbed, and a group of Dry Bones on platforms is found at the top. One more cog is found, allowing the boss door to be reached.

A Boom Boom is the boss of the tower. Boom Boom attacks by charging at the player, and is defeated after being jumped on three times.

Star Coins

 * Star Coin 1: Near the start of the course, the first Star Coin is periodically covered up by a moving stone platform.
 * Star Coin 2: The second Star Coin is found on the left side of the course after many stone cogs.
 * Star Coin 3: Near the end of the course, the Star Coin can be found in the wall on the right side. The Star Coin is visible, and the wall underneath it can be entered. While the player can wall jump to the Star Coin, one can also use the Pipe Cannon to reach it.