"Note" speed: 3
Graphics settings: Performance Mode - Sharp
TIPS FOR S-RANKING
1. Do NOT use Bluetooth headphones or any audio source that is not directly connected to either your PS5 (or PC when it releases there) or TV/monitor. There will almost definitely be an audio lag, and that is detrimental when playing rhythm (mini)games.
2. Change the graphics settings to Performance Mode if you've been playing in Graphics Mode. (I don't think "Sharp" or "Smooth" makes a notable difference.) The additional frames per second help a lot. (This is useful for many of the minigames, honestly.)
3. If you have the "note" speed on the lowest setting (1) and are struggling, try bumping it up to 2 or even 3. When the speed is on the lowest setting, the wheels get cluttered with notes, which is more information for your brain to process. Increasing the speed decreases visual stimulation, which may improve your performance.
4. Have patience, and have fun. There is NO in-game reward for S-ranking this piece or even playing it at all.
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HOW TO OBTAIN THIS SHEET MUSIC (POTENTIAL SPOILER WARNING!!!):
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This is found inside the treasure chest in front of Johnny's Seaside Inn and is unlocked by completing the Discovery Quest, "Johnny's Treasure Trove." You must collect all 88 treasures to complete this quest. There are plenty of sites and guides online that will explain exactly how to obtain every piece.