The Super Acorn, also known as the Acorn Mushroom is a new power-up Mushroom found in New Super Mario Bros. U and New Super Luigi U. It turns any player, except Nabbit, into a Flying Squirrel. There is also a variation of the Super Acorn with a P on it. It can only be acquired when Mario, Luigi, or one of the two toads capture Nabbit. Then, a Toad rewards the player.