I really enjoyed what you had put down here, once you expand on it and implement some fixes feel free to ping me because I’m a love of sokoban like games!
Graphics wise the game breaks some rules, but other than the inconsitenst scaling of element, the core sprites look good and I could totally see them on a Gameboy.
Music and sfx were neat, nothing crazy nothing offensive, good job with those.
Only thing that comes to my mind other than the obvious needs more levels is that the player speed could be a higher, just so it doesn’t feel like a crawl (or you could implement a light/shadow system, but that is tricky with puzzle games).
overall well done!