It is mainly found by jumping into red [!] Blocks and looks like Mario's regular Cap with two angel wings added to it.
Upon collection, Mario will put on the Wing Cap, which will allow him to fly over short distances by using the triple jump or longer distances by using the cannons, that are activated by talking to the Bob-omb Buddies in each painting world. The item can only be obtained from a Red ! Block, which will become solid upon hitting a Red ! Switch in Tower of the Wing Cap/? Switch The wings last about 60 seconds. In the DS version, while Wing Mario returns, the Wing Cap doesn't, as it's replaced by a feather (referred to as Wings). The form doesn't slow down descent as effectively in this version, as Mario can now take fall damage even when slowly descending. In addition, Mario is the only character that can use the Wing Cap in single-player mode. However, wings are located in two of the games's multiplayer stages: Sunshine Isles and Battle Fort and any character can use them. In Yoshi's case, he grows wings out of his body like in Super Mario World, while Luigi and Wario wear a hat like Mario does. In beta version, all the four characters, can be seen flying outside the castle.