P-Acorn

A P-Acorn is a new item in New Super Mario Bros. U. It tramsforms the user into his or her flying squirrel form with the ability to fly infinite amount of times for the entire stage, similar to the P-Wing from previous games. The only way to obtain it is to capture a Nabbit and return its sack to a Toad. It appears similar to the Super Acorn, but has pale white and gray stripes on the top, scarlet bottom, and it has a large, red "P" imprinted on the top.