1) Spirit Island
There’s a chest just right of the dock.

2) Masked Beedle’s Ship
Beedle sails between 10pm and midnight on a weekday, and between 10am and noon on the weekend. Find him and pay 500 rupees.

3) Isle of Gust, Cavern Study
Open that chest. There it is!

4) Temple of Wind
Inside the chest on floor B1.

5) Temple of Courage
On floor 3F, bomb the north wall just before the boss door.

6) Mercay Island
Use a bow on the orb in the cave route to Freedle’s isle.

7) Temple of the Ocean King
On floor B8, place the triangle crystal on the NE pedestal to reveal a chest. Use the invisible walkway to reach it.

8) Linebeck’s Ship
Let the pirates board and fight them off for a gem.

9) Dee Ess Island
Dig in the south-west corner of the large pit.

10) Dee Ess Island
Defeat the two eye brutes in the north pit to reveal a chest.

11) Postbox
Receive a letter from Gongoron after beating the Goron temple.

12) Goron Island
Go where Goron needed help with yellow Clu-Clus and hookshot onto the boulder.

13) Isle of Ember
Hookshot to the tiny northern island to find a gem.

14) Molida Island
Hookshot across to the tiny northern island from the west of the temple entrance.

15. Bannan Island
Just north of the cannon game, hookshot over to the chest on the island.

16) Uncharted Island
Hookshot over to the chest just before meeting the golden frog chief.

17) Temple of the Ocean King
On floor B1, make a tightrope to your left and shoot the eye crest with the bow.

18) Isle of the Dead
In the first cave by the docks, bomb the wall near the exit.

19) Isle of Ruins
Lower water to reveal a chest SW of the smaller NE pyramid.

20) Nutoh’s Temple
Inside a small chest in the SW corner.