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Hearts

Image Location
Full Heart found in chest in the Sanctuary
Drop down hole near the s Cave entrance in the lost woods
Drop down to a hole from a ledge in Kakariko town and blow open a hole in the wall.
In the back of Blind's Hideout in Kakariko Village.
Play the Racing Game near the house where the two twin sisters (or brothers, who knows,) are squabbling.
To the left of Sanctuary up on a hill, you will see a small group of rocks, run into them (with the Pegasus Shoes) and an opening will appear.
Drain the water in the swamp ruins then go outside and find this heart
In a cave in the north-eastern area of the desert, in the room with Agahna, blow open a wall on the rear wall for this heart.
Exit the dessert palace by the left exit and follow the path south
After buying the flippers from Zora, follow the winding trail.
There are two caves beneath Spectacle Rock. Jump down and land on the one farthest to the right
This one is on spectacle rock

The other hearts you acquire from beating dungeons etc.