In the game, players assume the role of the titular young witch who, alongside her fairy companion Silk, sets out on her broomstick on a quest to defeat the evil demon Tweed and retrieve a stolen Willow candy from York Country.

Its gameplay is similar to Panorama Cotton, consisting of shooting mixed with role-playing game elements while flying through 3D environments on a predetermined track.

[2][3] The plot involves an evil demon called Tweed, whose legion of followers steals a legendary Willow candy from York Country.

[10][11] Mizuho Sasa, main programmer behind Cotton 100%, returned as planner and acted as co-programmer alongside Hiroki Honda and Hiromi Yoshizawa.

[11] The game was made using development methods of "yesteryear", such as lunch breaks in the middle of the night and staff having to live at the office for months at a time.

[25][21][22] Fan reception was negative; Readers of the Japanese Dreamcast Magazine voted to give the game a 3.6716 out of 10 score, ranking at the number 418 spot, indicating a low following.

"[20] In a similar manner as Roure and Bartholow, IGN's Anoop Gantayat criticized the controls for being frustrating and automatic centering system, issues with collision detection, overall length of each stage and obstruction of view due to the size of foreground elements but praised the cartoon-style presentation and sound.

[4] Video Games' Christian Daxer commended the detailed visuals, level design and Japanese-style music but criticized issues with the camera and clipping.

[23] Dreamzone's Alexandre Faure also commended the colorful pastel-esque visuals for being reminiscent of Cotton Boomerang on Sega Saturn, speed and anime-style audio design.

[26] Gamers' Republic's Michael Hobbs criticized the gameplay for being tepid due to the size of Cotton herself for limiting the playfield and lack of autofire mechanism but, like Faure, praised the colorful graphics and boss fights.