|World location||Acorn Plains|
|Players||Mario, Luigi, Blue Toad, Yellow Toad, Mii|
|Enemies||Dry Bones, Piranha Plants|
|Previous level||Acorn Plains-2: Tilted Tunnels|
|Next level||Acorn Plains-3: Yoshi Hill|
|Game(s)||New Super Mario Bros. U|
Crushing-Cogs Tower, also known as Acorn Plains-Tower, is the tower level of Acorn Plains and the first tower level to appear in New Super Mario Bros. U. The stage contains various moving stone cogs/gears as obstacles. This is also the first stage to introduce the Ice Flower and the enemy Dry Bones. Once the player completes this stage, Miiverse functionality will be unlocked.
This tower level consists of several rotating stone cogs. They are placed in such a way to crush the player if they fail to advance. The enemies mainly consist of Dry Bones. The moving cogs can be used as lifts as well as obstacles, so they player must be weary of their placement and movement direction.
This level also contains the first boss of the game, Boom Boom. The boss battle is relatively straightforward without extra obstacles or dangers.
- Star Coin 1: The first Star Coin can be collected after climbing the first moving cog. There is a stone rectangle that moves vertically to the right of the first cog. When it moves upwards, wall jump to grab it.
- Star Coin 2: After proceeding to climb the tower, there will be a smaller, second cog that spins in the middle of the room. Instead of jumping onto the platform, continue to ride the spinning cog until you can jump onto the platform on the left side. Steer your landing by using a spin and land on the small platform with the second Star Coin.
- Star Coin 3: As you progress through the level, you'll reach a shaft filled with a couple of spinning cogs. These cogs can kill you if you get stuck in-between them. Stick to the right side of the shaft as you ascend. Once you are above the first spinning cog, a hidden area will be on a landing above that will lead to a pipe cannon that will shoot you to it.