Make sure you have the bounce attack&Fire sommersault before you pull this off. Go to Sonic's first level and go through until after the huge skyscraper fall. There, you may see a floor made of 4 metal boxes. Bounce on the boxes until you fall through. There, you can have the magic gloves. They don't really come to any good use because there is a risk involved changing your Icon to magic gloves being at a certain distance from the enemy--but it sure is fun!