Nice art and music!
The puzzles were fun to solve and the switch mechanic was well implemented!
Adding sound effects for walking, plane switching and clearing a level would be great!
As additional feedback to the player as they approach the switch limit, maybe consider adding some visual cues on Gura herself as she returns to blue Gura. Maybe add a faint red glow that grows stronger with each switch or change the sprite to show she's becoming "someone else".Overall, I enjoyed this very much.