Shell #2. Mabe Village. Take the SHovel to the little hut connected to Madame Meowmeow's House. Dig in the SE corner there.

Shell #3. The Tail Cave. Bomb through the left wall of room 4-D to find the seashell in 4-C.

Shell #4. Mysterious Forest. After getting the Power Bracelet, return here and pick up the shell in the southern part of the forest.

Shell #5. Ukuku Prairie. Take the Shovel to the opening near the Ghost's Grave, and dig in the space surrounded by plants.

Shell #6. Seashell Shrine. Go to the Shrine when you have exactly 5 shells to pick up a sixth.

Shell #7. Ukuku Prairie. An X marks the spot north of the Key Cavern. Use the shovel to dig in the middle of the cross.

Shell #8. Ukuku Prairie. On the plateau east of the Key Cavern, the owl sign tells you to dig near him. There's a shell there.

Shell #9. Ukuku Prairie. After defeating the Moblins on the screen with all the smooth stones, pick up a rock to uncover a sea shell.

Shell #10. Ukuku Prairie. Just east of the Seashell Shrine, cut down some bushes. There's a sea shell hidden there.

Shell #11. Seashell Shrine. Go to the Shrine when you have exactly 10 shells to pick up your eleventh.

Shell #12. Martha's Bay. On the screen where you can see the mermaid statue across the bay, cut down the bush to find a seashell.

Shell #13. Richard's Villa. After returning the Golden Leaves to Richard, go down the secret passage. Take the left side for a shell.

Shell #14. By the Tail Cave. West of the Tail Cave is a lone tree. Dash it to pick up a shell.

Shell #15. By the Phone Booth. Just west of the Key Cavern is another tree near the phone booth. Dash it to pick up a shell.

Shell #16. Martha's Bay. Dig in the space near the Owl Sign NE of the Mermaid Statue.

Shell #17. Yarna Desert. Cross to the east border of Yarna Desert to lift the boulder and uncover the shell.

Shell #18. The Face Shrine. Use the Level 2 Power Bracelet to move a statue in the Face Shrine. Follow the steps to find the shell.

Shell #19. By the Key Cavern. Near the Key Cavern is an island where a sea shell grows.

Shell #20. Martha's Bay. You'll find a suspicious island south of Martha's Bay, with a bush on it. Demolish the bush to get the shell.

Shell #21. The Ghost's House. After you return the ghost to his grave, he'll tell you to look in his house for a shell. It's under a pot.

Shell #22. Tal Tal Mountains. Cross the bridge to the right of the egg. Pick up the stone to find a shell.

Shell #23. Tal Tal Mountains. Work your way to the treasure chest by going through lots of caves.

Shell #24. Near the Face Shrine. Exit the Face Shrine from room 1-A to come up in the rapids. The treasure chest you see is a shell.

Shell #25. Outside Kanalet Castle. Reach the secret stairs just SW of Kanalet Castle by using the rooster to fly over the 5 pits.

Shell #26. Inside Turtle Rock. Fall through the leftmost pit in the room with Hinox to land on a ledge. Go north to find a shell in a treasure chest.