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In total, there are five different levels that have helmets for you to find: Dizzy Heights, Tip Toe, Gate Crash, Big Shots, and Thin Ice. Unfortunately, there is not a way to choose which level you’ll compete in at any given time, so you’ll have to keep playing until you’re placed in the level with a helmet.
Regardless of whether or not you’ve already gotten the helmet in one of these levels before, it will still appear in the level for you to collect.
Source: https://www.distractify.com/p/where-are-the-lost-helmets-in-fall-guys
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