Heyo! Some constructive criticism, if you will:

• Movement is not very refined in this game. In a way, it adds challenge, but in another way, it adds annoyance. With aerial movement especially, I found myself not being able to intuitively control the spirit.
• The death sound is too loud.
• When you die, the opening cutscenes shouldn't play again. You know, the part with the voice acting. This was especially a problem in level 2 where there was a lot of dying involved and I just wanted to retry quickly.
• Switching between fire and water was a nice idea, but I felt like they weren't integrated really well, as in there wasn't really a point where I had to critically think about whether to be fire or water in that instance. Perhaps more levels will solve that.

But otherwise, I love the sound effects and the game design and the implementation of all the themes. Good work!