Mushroom Kingdom
Box 1: Save before attempting this box. When you enter the Mushroom Castle for the first time, run and jump on Toad's head. Ride him to the end of the hall and then jump up onto the arch to recive a Frog Coin.
Box 2: Talk to the woman in the Item Shop's basement and follow her orders to get a flower.
Box 3: Hop on the same woman's head and wait for her to go to the corner at the bottom of the stairs. Jump twice to grab a Flowr Point.

Bandit's Way
Box 4: Aim the second spring flower towards the nearby Blue flower and fire. You should recive a KeroKeroCola.

Rose Town
Box 5: In the top corner of the Rose Town Store is a hidden Frog Coin.
Box 6: In the house where you hit a button to make the stairs appear, jump around on the bed upstairs untill a Frog Coin pops up.

Forest Maze
Box 7: In the first area of the forest, jump around just to the left of the entrance to then next room to get a KeroKeroCola.
Box 8: After the first underground section, go stiait up & left against the wall to recive a Frog Coin.
Box 9: In the room where you jump upon the Wiggler to clear the path forwrards, jump around behind him to recive a KeroKeroCola.
Box 10: When you first reach the area with seven stumps, drop down the first one on the left and jump in the big beam of light to get a Flower.
Box 11: The second one on the right (seven stump room) contains the most interesting prize of all the boxes...absolutly nothing! From the trampoline, jump around in the corener strait up.
Box 12: After the first save point, run towards the 4-pathed area. Just before, jump around to the right (Mario's right) of the door to get a Red Essence.

Pipe Vault
Box 13: Down the second pipe in the hall with 6 to get to the next box. Reveal the stepblock and jump up again; the Frog Coin is 4 spaces from the edge.
Box 14: In the same room as #13, it's centered between 13 and the visible box. It containsa Frog Coin as well.

Yo'ster Isle
Box 15: Behind the save block is a Frog Coin.

Booster Pass
Box 16: On the hill to the far left of the area there is a bush. (Not George W. Bush) Jump upon that bush and jump again to recive a Flower.
Box 17: Go to the entrance to the next are and stop. Go to the left and on that nook pointing up is the first Rock Candy of the game.

Booster Tower
Box 18: In the room where there is an unlimited number of Spookums walking past you, jump to the top corner of the room. The black square closest to that corner on the left has a hidden Frog Coin above it.
Box 19: In the room with the Spookums falling by parachute, run to the far left and jump to recive another Frog Coin.
Box 20: The room just outside of Booster's Playroom (the one with the curtins) contains two boxes. The first one is located on the top of the box you see floating high above you. Get it to recive the legendary (and pointless) Goodie Bag.
Box 21: Box 21 contains a Mushroom. It is located in the lower right hand corner next to the door.

Marry More
Box 22: This one's located on the highst bookcase in the econo room of the Inn. Jump there to recive a Frog Coin.

Sunken Ship
Box 23: OK, thise one requires a picture. Look below and get the location of both the Box and the "J Box". You must hit the J Box and then the treasure chest appears. You must run and jump on your clone's head to get the Flower inside. (That much work should be worth atleast a KeroKeroCola.) Um... The Mario on the left is under the "J Box".

Land's End
Box 24: In the first room, get on the yellow platform. At it's highest point, jump while holding UP on the control pad to recive a Flower.
Box 25: In the second room, get up onto that really high top. Once there, get as far left as you can without falling off and jump to recive another Flower.
Box 26: In the area with the many spinnning flowers, the high hill and save block go to the right. The two flowers that are closest together hide a box contaning a Frog Coin. Jump from flower to flower to get it.
Box 27: The path between Lands End and Kero Sewers has a box with a single Frog Coin. Near the staircase guarded by a Chomp, go in that little nook at the very top. Jump around in there for the box.
Box 28: Jump on top of the first box after the Fortune Teller's area to recive a Frog Coin.
Box 29: Go down the stairs from #28 and then turn to the left (Mario's). Walk as far as you can against that wall then jump to recive yet another Frog Coin.

Monstro Town
Box 30: Go in the farthest Right door in Monstro Town. Between the left wall and the bush is a Flower.

Bean Valley
Box 31: In the second room of Bean Valley (following the only path through) go strait left as far as you can. Jump to recive a Rock Candy!
Box 32: Down the tube on the lower right in the area of 5 tubes is a KeroKeroCola. The box is centered 1 square from each wall at the end of the hall. (No rhyme intended.)
Box 33: The tube on the far right has a Red Essence in it. I'll be curle and let you work for one. It's against the wall and not up or under the stairs; if you wanted afew hints.

Nimbus Land
Box 34: In the shop, jump up onto the crates. Get on the one farthest to the left (still on the very top two) and jump strait down with Y held down. A frog Coin is yours! Box 35: After Valentina is vaquished, enter the main "3 Door" room and walk to the uppermost corner. Jump to recive a Frog Coin. (There was a normal box in the same place while Valentina was there. It contains the same thing, I think. Get both!)
Box 36: The room right after Birdo contains a Frog Coin box. See the visible box? Jump onto it and jump agan to recive your (sarcastic voice) highly valued prize.
Box 37: After you've found the employees locked in a side room, exit their room. Against the wall on the right & as close to the door as possible is a hidden Frog Coin.
Box 38: Walk against the oposit wall as #37 untill you walk off into space. Walk further into this nothing ness and then turn right (Mario's) when you hit a wall. Walk as far as you can to recive the last hidden Frog Coin.