HP I. In Kakariko Village, in the green roofed house, in the basement, bomb the cracked wall to the north, open the chest beyond.
HP II. In the north west corner of Kakariko village jump off the cliff so you fall into the stone hole next to a tree. Bomb the cracked wall, open the chest.
HP III. South of the south gate of Kakariko run across the ledge until you reach a house with a book for a sign below this house is a giant house go to it, and enter. inside you'll notice cracks on the wall, bomb them. Once through go through the other door. Once outside, talk to the woman.
Now cut the first group of bushes, to the left of the top bush in the group is where you want to go now go on the left of its two end paths and cut the 3 bushes, go up then left and read the sign below this sign is two foot prints try and walk at them and you'll jump over the fence, now go south and talk to the boy, if you did this in less than 15 seconds grab the heart piece next to him.
HP IV. In the far North West you'll come upon a dense forest, deep in this forest you'll find a wood fort, and north east of it a ring of nine bushes, here cut the one in the middle and it will reveal a hole jump in and claim the heart piece. To get to the bushes go to the fortune teller just north of the east side of town and go to the forest entrance just north east of her house and once you enter the forest head north until you find the hut and cut the middle bush.
HP V. In the Far South of Hyrule is a small shrine which is east of the dessert in a marshy area within this shrine are two switches the one to the right will dam up all the water causing the water outside to dry up revealing a heart piece. to get to the switches you'll have to push the middle block forward and the other two to the sides, then you must pull the right switch. If your wondering whats in the chest its 3 bombs.
HP VI. The the Far South West of Hyrule within the Dessert you'll find a heart piece in the far north east next to a cactus and a set of bones is a cave enter it walk all the way to the Sage and bomb the cracked wall on the south side of the room your now in, the room thats revealed has a chest containing another heart piece.
HP VII. At the West of the Church or Sanctuary that we started at is a plateau with a pile of rocks in the middle using Sahasrahla's boots (just click and hold R) ram into the pile to reveal a staircase, inside is the seventh heart piece.
HP VIII. If you travel through the south east door from the main room of Level 2 you come upon a large platform head to the southmost part to recieve a heartpiece gaurded by a desert bird.
HP IX. In a chest on a small bank after swimming off a waterfall south of the place you bought your flippers. Note: you need to pay 500 ruppies for flippers to access this area.
HP X. Climb to the top of Death Mountain and jump off the cliff near the warp and you'll land right near the heart piece.
HP XI. Go in the warp mentioned in HP X and go on circles warp back with mirror and snag it.
HP XII. Defeat Agahnim and go to lumberjacks house. Once there run into their tree fall in and grab the heart piece.
Dark World Pieces:
HP XIII. On top of the Pyramid of Power, where you first start from in the Dark World.
HP XIV. Go to a shallow circle surrounded by pegs in the Dark World's Lake Hylia and use the mirror to go back to the Light World. It will be on an island right next to you, so grab it and warp back.
HP XV. Go west of Link's House (now the bomb shop) go inside the purple ring on bushes. Go inside the cave on this cliff and grab the heart piece within.
HP XVI. Go to the south cliff just a short bit from the south edge of Kakariko Village, talk to the old man here, pay him 80 ruppees and go around digging up dirt until you find the heart piece.
HP XVII. Go to the Dark World Grave Yard, go to the far back climb the stairs to the blank platform with nothing on it. Warp to the Light World, walk into the cave, and bomb out the back wall to find the heartpiece.
HP XVIII. Pull out your Magic Cape, go to Dark Death Mountains Edge just northwest of the Grave Yard where HP XVII was. Go to the cave that in the Light World would take you all the way to the mid point of the mountain. In the Dark World it takes you to a ledge with HP XVIII on it. To get through the cave use your HookShot to get past the hole. Use your Magic Cape to get past the bumper. Walk outside onto the ledge, and grab HP XVIII.
HP XIX. Go to the Dark Worlds Village of Outcasts. Go inside the Treasure Chest Shop, and pay the cashier 30 ruppies. Open two chests of the sixteen chests. You might get lucky, and find this HP. Every try has a 1 in 8 chance.
HP XX. Go to the Smity's House in the Dark World, remove the two huge black stones, and hammer, ALL the pegs to turn the stump into a staircase. Go inside to get HP XX.
HP XXI. In Misery Mire, next to Dark World Level 6 is a tree with a cave in it. Go inside, and open both chests to get HP XXI.
HP XXII. Go to the Northeast corner of Misery Mire, and use your Magic Mirror to warp to the Light World. Lift the huge rock to reveal a staircase. Walk down it, to get into a cave will a ton of blocks. Move them around, and grab HP XXII.
HP XXIII. Go to the Light World. Climb to the very top of Death Mountain. Walk into the warp tile into the Dark World Death Mountain. Warp nearby on the part with two circles where the two guys are fighting. Now, in the Light World walk up to Light World Level 3. Go east to the wood bridge, and go across. Hit the pegs, keep going east. Go Past the cave. Go all the way to the black rock blocking the stairs. Go up the stairs Hit the right peg, the top peg, and the left peg to summon a warp tile. Step on it, into the Dark World. Jump off the left side of this place. Go west until you see the giant white rock. Lift it, and go in the stairs. Inside go to the edge of the catwalk. In the black air go north then, then east, then north to cross the gap to the cracked wall. Bomb it to reveal a doorway, go through. Bomb the west wall. Go through it. Go south out the South Door to come out a stairway onto the top of Dark Death Mountain. Use your Magic Mirror to be taken to this same place in the Light World Death Mountain. Grab the Hp XXIII.
HP XXIV. Go inside Dark World Level 7, and go to the room with the Big Chest. Walk out the South Door onto a balcony outside. Use your Magic Mirror right next to the entrance you just walked out of to warp to the Light World. In the Light World walk into the matching cave to get into the cave containing the HP XXIV. Kill ALL enemies, and go through the North Door. In this room grab HP XXIV.