When you finally gain control of Kutaro, you will be given a tutorial of sorts, showing you how to move your character and search for hidden items using the secondary character. You'll gain your first head here, the SKULL HEAD, by searching the iron maiden on the right side of the screen, as well as your second, the SPIDER HEAD.
On the second screen, you're taught about Moonsparkles, which are little yellow gems that can be collected. With 100 of them, you will gain an extra life. You're also shown about the actions you can perform with your heads. Throughout the levels, you'll see a head's symbol flashing in the background. If you have the correct head on you, switch to it and press down on the directional pad to perform the action to unlock something, or in this case, get a lot of Moonsparkles.
You're now in full control of Kutaro, so move to the right, picking up your head after the Witch's fork knocks it loose, and jumping into the gateway, which will bring you to the next screen. Keep going until you come to a screen with a pan, making sure you don't stand on it when it is searing hot. You'll find another new head, the HAMBURGER HEAD, on the next screen, as well as its head action.
The next two screens have pots that blow their lids into the air, so use that to reach all of the Moonsparkles, as well as the gateway to progress. Note that the middle pot on the second of these screens has a bomb symbol on it, meaning you'll have to come back here after getting a certain head later on in the game. When you reach the screen with the slanted tables, watch out for the rolling food as you reach the next gateway. You'll eventually reach the room with Ezma Potts, who will now send you on your next errand.
Tower of Tribulation
After exiting from the Witch's room, you'll be in a spiral staircase. Investigate the armor right ahead to grab the BAT HEAD, then continue onward. Rats and bats will appear throughout and charge at you, so jump over them when they get too close. You will notice paintings on the wall as you move through the staircase; make sure you investigate them all (they will drop Moonsparkles when you do).
There are other obstacles in the way, such as spiders, who stay in place and move up and down on their web. When you reach a certain spot, a giant ball will come tumbling towards you, so crouch behind the stone right there to avoid being hit. There will also be spiked barrels, which can be jumped over. If you still have the Spider Head, the action for it will be at the giant web before the big painting. Also, if you hit all other paintings as you ascended, the big painting will drop the BANANA HEAD for you.
There will be a cutscene once you reach the throne room, where you will get Calibrus. You've set off a trap, so you will need to use the scissors to cut through the web-like substance. Note that as long as you keep pressing Square and have something to cut, you can stay in mid-air for as long as possible. When you get to the one with the lock, investigate it to get the LOCK HEAD, then do the same as the previous screens.
The Moon Bear King is mighty angry that someone has stolen his scissors and sics some Grubs on you. Keep attacking them with the Calibrus until a balloon appears once they are on the ground, which means you can cut the balloon to free the soul trapped inside. With them all gone, you get to fight a mini-boss called a Weaver.
Jump over its flaming attack when it sweeps across the ground, then cut the carpet all the way across. Do this again until it fall to the ground and all kinds of balloons appear. This is your cue to cut them all to finish off the Weaver, which will net you the CROWN HEAD. You have finished the first level and will be brought to the stage selection screen, where the second level is now unlocked.


