Two pieces of game-related feedback:
1. The B button doesn't do anything at all, as far as I can tell. I think it would make sense in the puzzle screen if the B rotated through the hole/grass/ghost cycle in the opposite direction.
2. It would be cool if you added some kind of level code system so you didn't have to start over each time the game resets. One code for each world is probably sufficient (don't have to have one for each puzzle, necessarily). Without this, the game is locked purely in emulator mode, because I don't see someone sitting through 700 levels in a single playthrough otherwise.
Not-game related, but it would also be cool to create some "box art" for this, if for no other reason than having the game look pretty in an emulator list.
Anyway, it's in my library now, and probably worth coming back to from time to time!