In this game, there were multiple types of new rules added to the Sokoban game. First is the blue ground that toggles to green once the player step on it, and they must all turn green to win the game. The second rule is the coins that the player must collect to win the game. The designer added these two rules into the basic Sokoban rules so that the player must consider other mechanics while solving the crate puzzles. The new rules increased the potential of the game to make more difficult puzzles.
I'll describe my experience playing the last level of the game as an example for further comments. This last level has a scene of the princess Peach locked inside the walls and requires Mario to rescue. The level at first seems easy because it doesn't have that many tiles. However, after a few moves, I found that I went into a dead end. I tried to push the box on the right out, but it will just stuck the box on the left. Then I found out that if I push the box on the left up one tile, I can go around and free the right box. After I found this strategy, I made a few more tries and beat the level. The design of this level is able to let the player make some wrong choices and stuck at the beginning, but isn't to difficult to make the experience frustrated. However, the new rules outside of Sokoban rules are weakly incorporated in this level. The floors that toggles from blue to green can be also toggled when the player is walking against the wall. So I don't really have to consider this new mechanic to solve the puzzle.