Tanooki Suit

The Tanooki Suit is a rare item found in Super Mario Bros. 3 and its subsequent remake. It transforms Mario and Luigi into Tanooki Mario and Tanooki Luigi. The suit grants the same abilities as the Super Leaf, with the added ability of turning into a statue when the player presses down and B at the same time. Also, if Mario or Luigi run fast enough to fill the Speed Gauge and jump, they can temporary fly.

Tanooki suits are named after tanukis, Japanese creatures who, according to mythology, can use leaves to shapeshift and cause chaos.

The Tanooki Suit was prominently featured in a Nintendo Comics System story titled "Tanooki Suits Me"; according to this story, the suit was one of many magical suits made by a tailor named Tanooki whose trademark was to sew a tail on the back of each one. It is revealed in this comic that Mario turns into a statue by pressing a button on the front of the suit, and changes back by wishing to return to human form.

The Statue Mario Trick
When Mario or Luigi has the Tanooki Suit, they can defeat almost any enemy in the game. To do this, they have to get above an enemy and use Statue Mario. This will take down almost any enemy, including Thwomps, Roto-Discs and even Chain-Chomps. He will also instantly defeat some enemies, such as Koopas and Paragoombas, which normally take two stomps.

Trivia

 * In Japanese folklore, creatures known as Tanuki are portrayed as shape-shifters. The Tanooki Suit is based off of the Tanuki, which is probably what inspired Tanooki Suit's ability.
 * Tanookis are also a species found on the Isle Delfino.
 * It can be combined with the P-Wing.
 * If Mario or Luigi defeat a Koopaling in the Tanooki Suit, the Mushroom King will say "Thank you, kind racoon. Please tell me your name."
 * In the Nintendo Monopoly, in one of the cards, Mario appears wearing the Tanooki Suit.