Overall i enjoyed the idea and liked the puzzles in the levels.
The controls could have been chosen better though, Q, E and R on top of with 1 and 2 is really not comfortable to use.
The graphics themselves were fine, however since many were upscaled it just looked jarring and often very confusing. Go look up basics of pixel art and this game would instantly become at least a 9/10 from a currently 4 /10 just by doing that.
The third level i feel like was the most interesting, as despite it's small size it was difficult to figure out the solution...and that is, i haven't found the solution yet. (having to go up the chimney thing everytime you restart is quite annoying and just feels like filler). I beat the level with a bug though (when you're near a wall you can do walljumps and thus easily clear the level)
There is another bug, but one that doesn't break the gameplay. When you're in spirit mode and then switch colors, the spirit goes back to the main body. But when you then become a white spirit again, the texture for a regular white guy is used instead of the ghost.
[edit]
I tried my hand again at the third level without using the bug, and i managed to figure out the solution! That was fun.