The Kicker Skeleton can only be found in one location of the Floating Garden, between the area's Save Room and the room blocked by dark energy where Soma fights against Julius. Its only attack is jumping high in the air and then bringing both of its legs down, trying to kick the player.
It drops the "Kicker Skeleton" soul. With it, Soma can perform a downward kick in mid-air after doing a double jump, an attack known as Comet Kick.
The Kicker Skeleton is likely based on the Kamen Rider series, a popular Japanese action/sci-fi franchise.
It wears and drops the Red Scarf, the signature garment of the first Kamen Riders.
Its attacks resemble the "Rider Kick", a signature finishing move used by the Kamen Rider.
It can drop the Ancient Belt, which in the Kamen Rider series is the equivalent to a Transformation Belt, an item used as the source of the Rider's powers.