the key is behind the can holding the umbrellas. click bottom left. you may have to get the little mousie to run over there first, tho. the mouse is under the box on the right hand side of the magic box

Found 9 On the first scene:
1:Clocks Hand
2:Pin Holding the Paper on the wall
3:between the numbers 11.18
4:Lift corner right of paper
5:Open that thing with the snake
6:Move Snakes Head
7:Top right of door (looks like one of the circles in the wallpaper )
8:Open drawer there's one inside
9:Hanging from drawers right side
Found 12 on second scene:
10 & 11 :Lift left cane there's 2 in there
12:Move cape (looks like a circle in the wall)
13:On top left of magic box
14:Click the paper on the wall into it falls on the floor
15:Lift Pan lid there's one hanging from right of lid
16:close lid click middle of pan there on on top of the rat
17:Click on the rat and he runs there's one behind it.
18,19,20: Magic box click the middle part there's 3: one hanging,one smashed and one standing on top right.
21,22: Click bottom left of were the cane is there's 2 little ones
click the rat and he get the key.
Found 10 on third scene:
23:Click on one hanging from the curtain string
24,25,: Click on the string to see the curtain.open the curtain
there's one on bottom left of window,one hanging between the strings of the curtain.
26: Close curtain there's one on left side on the window frame
27: Click the curtain several times a little one falls go down.
28: One behind top right the first big box on the left
29: Lift small box there's one underneath
30: Click on the rope looking thing there's one
31: Click on the toy on top of box
so that he falls
32: Click on top of where toy was standing there's one inside
Found 8 on fourth and last scene:
33: Click the blue balloon there one hanging from it between balloon and string.
34: Click the orange balloon It'll pop one falls on the floor
35: Move red ballon there's one behind
36: On the shelf move (what looks like a toy house) there's one hanging
37: Move books on bottom shelf there's one behind
38:Move pic with lion there's one on top left
39: Click right of doors where the cake is there's one by the right candle
40: Open second door there's one by the rat