Open the game
Go to the Credits
Click the Cactus 5 times
The game will close
Open the Game
Go to Level 40
Save and Quit to Menu
You now have all levels unlocked.

For 100% you will need to complete Level 1, 4, 13, 22, 31, 39, 40
Follow along with the video.
(For Level 40, you may want to use 2x speed)

https://www.youtube.com/watch?v=hNGAbxt0HcQ

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For my other guides, they are here:
https://psteamcommunity.yuanyoumao.com/sharedfiles/filedetails/?id=2880052179