The first level where you get to play as a mermaid in Princess Peach: Showtime is called Melody of the Sea. You'll be able to access this level once you get to the third floor of the theater. If you're on the hunt for all ten Sparkle Gems and the Dress Ribbon in the level, look no further. This guide will show you where to find all collectibles in Melody of the Sea to get closer to 100%ing the game.