Kakariko Village: Inside the windmill. Reach it by exiting from Dampe’s grave.

Graveyard: Race the ghost of Dampe. Make it under a minute, you’ll get a prize.

Death Mnt. Trail: Plant a Magic Bean in front of Dodongo’s Cavern.

Zora’s River: Plant a Magic Bean or use Hover Boots to reach this Heart piece.

Zora’s Fountain: Sink to the bottom of the water using the Iron Boots.

Zora’s Fountain: Look on top of the icebergs.

Ice Cavern: Use Blue Fire to melt the red ice that surrounds this piece

Death Mnt. Crater: Plant a seed to create a nifty transport.

Lake Hylia: Use a Magic Bean to reach the top part of the Medicine Man’s House.

Gerudo Fortress: use the Hookshot to reach a box on top of the roof.

Gerudo Fortress: Score over 1,000 points on the Horseback Archery game.

Desert Colossus: Plant a Magic Bean and ride the leaf to a stone archway.

Source: Andrew Baran, Expert Gamer Magazine February ’99