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I've unlocked Wario and beat Bowser for the second time where are the pillars to drain the moat???? Please tell me.

I had this problem too:
Ok. There are two little brick 'islands' in the middle of the water (inside the room with the pound the pilllars sign). Use Wario to ground pound the two 'islands'. It will drain the moat giving you a secret level, more rabbits for mini games, and a shortcut into the castle.