Young Link

1. Lon Lon Ranch  - In the rear of the ranch there is a small shed. Go inside of it and pull the boxes until you see the crawlspace. Enter and recieve the Piece of Heart.

2. Hyrule Field  - Upon your return from Zora's Domain, take the warp to Lake Hylia. Climb the ladder near the exit and throw a bomb into the fenced in area. Drop into the hole and defeat the Deku Scrub for the chance to buy the Heart Piece for 10 rupees.

3. Kakariko Village  - At night, (not Midnight, the Grave Tour will be closed) enter the Graveyard and talk to Dampe. Ask him to dig on the soft soil parts where he walks. Take at least 200 rupees for insurance. Eventually, you'll find the heart piece.

4. Zora's River  - Stand on the fallen log upon your journey to the top of Zora's River. Play the "Song of Storms" to recieve a heart piece.

5. Zora's River  - After playing five of the songs on the upper row (on the subscreen) you will be asked to play a "Bug-Catching" Game. Use the Note Buttons to make the frogs jump. I recommend you write it down as you get further.

6. Zora's River  - Take the Chicken from the beginning of Zora's River and travel up the river. Throw the chicken on the ledge near the fallen log (with the frogs) and climb up after it. Jump down on the left side of the big pillar and climb the ladder. Grab the next chicken and use it to fly down to the ledge with the heart, jumping near the Gossip Stone. 

7. Zora's River  - Take the Chicken again and head to the waterfall at the end of Zora's River. You can now jump off the ledge and grab the piece of heart.

8. Market  - Look for White Dogs in the pack of dogs at night (in the back alley). Take it to a woman in one of the rooms in the back alley. She will reward you with a piece of a heart for his safe return!

9. Market  - Enter the Bombchu Bowling Game. Keep winning until you recieve a piece of heart! (Keep in mind the Bomb-Bag Upgrade is in here, too)

10. Market  - Use the Lens of Truth and "cheat" in the Treasure Chest Game. You will recieve a Piece of Heart.

11. Lost Woods  - After entering the Lost Woods, turn left and jump on the Stump. Talk to the Skull Kid and then play him "Saria's Song". He will give you a piece of heart!
12. Kakariko Village (Both Links) - Use the Boomerang/Hookshot to fly up to the ledge containing the Heart Piece in the Windmill.

13. Lost Woods  - After entering the Lost Woods, turn right. Head down the ladder and jump on the stump. Play a song with the two Skull Kids. Keep up with them and you will get a piece of heart...have a pen and paper ready.

14. Zora's Domain - Torches are located around Zora's Domain. Light them quickly starting with the one that is lit near the shop, than run down, light the one in the circle of stones, run to the path and light the one by the shop, re-light the one by the stones, and run into the waterfall, light those two as well. A chest will appear giving you another heart piece!

15. Gerudo Fortress  - There is a crate on a small ledge opposite the waterfall. Grab the chicken again and play "Cliffhanger".

16. Gerudo Fortress  - There is a chicken before the bridge. Pick it up and fly through the waterfall to your right. There is a secret area.

Adult

17. Kakariko Village  - Go into Dampe's Tomb after you receive the Hookshot. Race him again and finish in under 1 minute to recieve a heart piece.

18. Kakariko Village  - Buy a Magic Bean from the "Pig" at the beginning of Zora's River. Come back as an adult to levitate up. Smash the box and take the Heart Piece.

19. Kakariko Village  - After getting the Longshot, head back to the village and shoot up to the roof near the man sitting on it. He will give you a piece of heart as a "memento."

20. Dodongo's Cavern  - Buy Magic Beans from the "Pig" at Zora's River. Don't forget to put a bug into the soft soil before you plant so you can defeat a Gold Skulltula. Come back when you are older, step on the plant, and leap off the ledge to get it.

21. Hyrule Field  - To the right of the Market (after exiting it) there will be many, many trees (to the left of the wall). Follow it, and walk near the tree away from the others. Drop a bomb and fall into the hole. Put on either the Iron Boots with the Zora's Tunic or use the Golden Scale to drop in and pick up the heart piece.

22. Zora's Fountain  - After you get past Zora's Domain as an adult, you'll notice everything is frozen over. Jump from platform from platform to get the heart piece on the right side of the map.

23. Zora's Fountain  - After you get the Iron Boots and Zora's Tunic, put them on and drop to the bottom of the center of Zora's Fountain. At the bottom is a piece of heart.

24. Ice Cavern  - Use blue fire and open the Red Ice panel with the "fan" in it. Use more blue fire to melt the heart piece stuck inside one of the red ice blocks.

25. Death Mountain Crater  - On the wall to your right, you can jump on the magic bean "platform" and then hookshot down to collect the heart piece.

26. Death Mountain Crater : Jump onto the Magic Bean "platform" and jump off to the crater to pick up the Heart Piece.

27. Goron City  - Light a Deku Stick on fire as a torch in Darunia's room. Run out and light the torches around the bottom level of the city. The Statue will start spinning. Run to the top and throw a bomb inside, you will recieve a piece of heart!  

28. Lake Hylia  - Catch a 10 pound fish in the Fishing Pond as a child.  

29. Lake Hylia  - Use the Golden Scale to dive to the bottom of the Dive Pool in the Lakeside Laboratory. You can't use the Iron Boots, however. While you are down there, smash the crate with the iron boots and get the Skulltula Coin!  

30. Lake Hylia  - After planting a bean near the corner of the Lakeside Laboratory, jump on as an adult and ride it up the the roof. Climb up the ladder and get the heart piece on top!  

31. Gerudo Fortress - After you are searching to free the carpenters, look on the roof above the jail (near there). There is a treasure chest. Fire the Longshot at it and find another piece of heart.  

32. Gerudo Fortress - After you get the Gerudo Training Card, head back and get Epona. Ride her along the right wall of the fortress and you can go into the Archery Range. Score 1,000 points or better (it's a cinch) and you win the piece of heart.

33. Desert Colossus - Plant a seed into the ground near the entrance to the Spirit Temple. Come back as an adult and fly up to get the piece of heart.

Either Link

34. Kakariko Village  - Collect 50 Gold Skulltula coins and return to the House of Skulltula. Talk to the person inside and he will reward you with a heart piece.  

35. Kakariko Village - In the middle of the Graveyard, there is a tomb that has another secret. Fall inside and defeat the Zombie to recieve the heart piece. 

36. Kakariko Village  - After you talk to the first Great Fairy (At the top of Death Mountain) talk to the owl. He will give you a ride to Kakariko Village, on a roof. Use C-Up to look around until you see an awning. Drop down and enter the door; the heart piece is next to a cow. If you forget to do this, you can use the Hookshot/Longshot to use this.