The Helmet appears as a large, black dome with a small opening that allows Tails to see. Despite its name, the Helmet is not a piece of protective headgear and is instead a larger piece that covers Tails' whole body.
To use the Helmet, the player needs to hold down the 1 button. Doing so will cause Tails to pull out a black helmet and put it over his body. Whilst using the Helmet, the player is impervious to enemy attacks and other dangerous hazards. The Helmet can also be used in mid-air which will cause the player to drop down to the ground and crush any enemies underneath Tails.