Here are the moons and pipes you will need to enter in order to complete a run.
Wahnthac's Meadow Moon - Behind the bullet shooters in the beginning of the level Death Pipe - The pipe with the piranha plant before the midway
Haunted Forest Moon - On the eye block before the secret pipe
Ted's Surfin' Palace Death Pipe - Re-enter the pipe in the second room
Galaxy Gauntlet Moon - Above the message box in the beginning of the level Death Pipe - Vertical pipe you enter the level from
Lunar Lake Moon - On the platform before the shell jump
West's Crazy Castle Moon - In the 3rd room with the thwomps
Panga's Happy Place Moon - Located before the retry pipe by failing the shell jump in the first half of the level Death Pipe - In the pipe on the platform after the pitching chuck
Spooky Scary Moon - On the ledge next to the boss door Death Pipe - In the pipe with the arrow pointing down
Flower Power Run Moon - On the bone before the shell jump in the first half of the level Death Pipe - The pipe before the midway
Tunnel Vision Moon - On the stone blocks before the running section in the 2nd half of the level
Arisendead's Graves Moon - Located on the left end of the ledge before the goal point Death Pipe - Re-enter the pipe in the key room after the autoscroll section
Palace of Darkness Death Pipe - Re-Enter the pipe you come out of in the switch room
Duders' Manor No Moon/Death Pipe
Have fun!