Very charming. You can only look at one layer of the image- this is a very cool interpretation. The existing levels are great considering you had 24h for everything. I think there is an overreliance on red herrings in the puzzles. Ex: last level has 4 gears but  only one of them matters. It's cool that the main gear is responsible for rotating every other gear though. Maybe add some SFX to indicate that multiple gears are turning.

The art is very charming despite being minimalistic.

I'd like to see this fleshed out. You can go with 2 routes imo. A relaxing mobile game that's like a point and click game with touch controls or a pc game that has more complex puzzles. 

Like your ludum dare entry, I ended up giving it a full score ;)

wow I love that the screenshots are so misleading ;)