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 noonon 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.
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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.