1. Mabe Village. Mow down the bushes south of the Shop. The SHell is hidden beneath one.
2. Mabe Village. Take the SHovel to the little hut connected to Madame Meowmeow’s House. Dig in the SE corner there.
3. The Tail Cave. Bomb through the left wall of room 4-D to find the seashell in 4-C.
4. Mysterious Forest. After getting the Power Bracelet, return here and pick up the shell in the southern part of the forest.
5. Ukuku Prairie. Take the Shovel to the opening near the Ghost’s Grave, and dig in the space surrounded by plants.
6. Seashell Shrine. Go to the Shrine when you have exactly 5 shells to pick up a sixth.
7. Ukuku Prairie. An X marks the spot north of the Key Cavern. Use the shovel to dig in the middle of the cross.
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.
9. Ukuku Prairie. After defeating the Moblins on the screen with all the smooth stones, pick up a rock to uncover a sea shell.
10. Ukuku Prairie. Just east of the Seashell Shrine, cut down some bushes. There’s a sea shell hidden there.
11. Seashell Shrine. Go to the Shrine when you have exactly 10 shells to pick up your eleventh.
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.
13. Richard’s Villa. After returning the Golden Leaves to Richard, go down the secret passage. Take the left side for a shell.
14. By the Tail Cave. West of the Tail Cave is a lone tree. Dash it to pick up a 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.
16. Martha’s Bay. Dig in the space near the Owl Sign NE of the Mermaid Statue.
17. Yarna Desert. Cross to the east border of Yarna Desert to lift the boulder and uncover the 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.
19. By the Key Cavern. Near the Key Cavern is an island where a sea shell grows.
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.
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.
22. Tal Tal Mountains. Cross the bridge to the right of the egg. Pick up the stone to find a shell.
23. Tal Tal Mountains. Work your way to the treasure chest by going through lots of caves.
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.
25. Outside Kanalet Castle. Reach the secret stairs just SW of Kanalet Castle by using the rooster to fly over the 5 pits.
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.