Luigi: Let's collect 100 coins in Sirena Beach to get that Shine there.
Mario: Ok!
Luigi: Let's do Episode 8.
Mario: Ok!
Luigi: Stop saying "ok"!
Mario: Ok!
Luigi: Nevermind.
Mario and Luigi enter the pipe to Sirena Beach. On the beach, Mario goes over to three crates and Ground Pounds one of them for a coin. He also sprays the torch in the middle for another coin. They both head up to the hotel.
Mario: Let's spray the torches!
Mario sprays the torches, getting a coin for each. Luigi goes behind the hotel, Side Somersaults off the mountain wall, Wall Kicks off the hotel, hovers to the second floor, and goes to the front to spray the two torches up there, for two more coins.
Luigi: Time to enter the hotel!
Manager: Mario! Luigi! Enjoy yourselves!
In the hotel, Luigi jumps into the water and finds twelve coins. He also goes behind the desk for two more coins. Mario squirts all the torches for a coin each.
Mario: We have 35 coins now.
Luigi: Should we check the restrooms?
Mario: Yes! I have to go there anyway.
Mario goes to the men's restroom. After a couple of minutes, he walks out refreshed and looking like he found no coins in there. Luigi tries to go into the women's restroom for coins, but...
Pianta Lady: GET OUT!
The Pianta Lady slaps Luigi, sending him flying out of the room. He crashes into Mario.
Mario: Ouch! I found no coins in the men's restroom, so I guess there are none in that one as well.
Luigi: I'll go to the second floor. You can go to the third.
Luigi goes to the second floor but realizes all the doors are locked.
Luigi: Might as well go to the attic...
Luigi heads up to the third floor, goes into an unlocked room, and bounces to the attic. He wonders through for a while then finally collects all 18 coins and is in the lower-right. He Ground Pounds the crack and ends up in a locked room with four more coins. He collects them, then squirts a picture to another room with six coins. He collects those coins and heads back to the room he was just in, Ground Pounds a tile, and ends up in the crate room below him. He collects the six coins on the floor, then collects five more from pounding the crates. He goes through the small hole to the next room and finds three more coins to collect.
Luigi: I've just collected 42 coins! Mario and I have 77 coins now!
Meanwhile, Mario has collected all the other coins on the second and third floors, enough to have all the coins add up to 100. Luigi dashes out the door and drops down to the first floor with Mario following him (he was on the third floor and jumped down to the first). Since Luigi hit the ground first, he is able to grab the Shine before Mario, and he does the Shine Sprite Dance.
Luigi: On to the next Shine!
Mario: We say that all the time, don't
we?