Here are all of the heart pices (I got them from a my faq on A different site)
Heart Pieces are found in several places, sometimes they are hidden,
sometimes they are visible, sometimes you have to do a certain action or
talk to a certain person to get one, some of them require lots of work, while
others are very easy to collect. In the pause menu, you can see how many heart
pieces you have currently collected. Every 4 heart pieces will make your life
meter increase by 1 heart. After defeating a dungeon boss (not mini-boss) you
will automatically gain a heart container (4 heart pieces put together in 1
container) and your life meter will increase by 1 heart.
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Clock Town
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1. Go over to the area where you got the map in the beginning of the game. You
will notice a tree with a Heart Piece in the center of it. Using the boxes
and platforms near the tree, jump over to collect it.
2. In the main part of town (where the Clock Tower is) give the Deku Merchant
the Moon's Tear in exchange for the Land Title Deed, then, as Deku Link, use
the launcher to get up to the small ledge on the tower, where you will
collect the heart piece.
3. On the left side of town, visit the room with a man sitting on a platform.
Pay him 10 rupees to play the log-chopping game, and chop all of the logs
that appear by using overhead/jumping attacks. If you score at least 30, you
get the heart piece.
4. Collect 5,000 rupees from the many bushes outside of Clock Town, then take
them back and deposit them into your account (via the banker on the left
side of town) and once you have 5,000 in your account, you will be rewarded
with the Heart Piece.
5. Once you receive the Bunny Hood, use it to chase the postman all around
Clock Town, until he stops at his house. Play the game with him, and if you
stop the clock on exactly 10 seconds, you will receive a Heart Piece for it.
6. Once you gain the Kamaro's Mask, wear it in front of the dancing twins at
night in Clock Town. Press B in front of them to teach them a new dance and
gain the Heart Piece.
7. Go to the north part of Clock Town (where you bought the map) and, while
wearing the Keaton Mask, chop up the bushes near the slide and you will
summon Keaton. Answer 5 of his random questions (Answers in Side Quests
section) and you'll get the heart piece.
8. Take the Land Title Deed you got from the Deku Merchant in Clock Town to
the Inn on the right side of town after 12:00 AM on any day. Use the Deku
Launcher to get to the roof of the Inn, and go through the door to enter
it, then head down the stairs and find a hand. Give it the Land Title Deed
to get another Land Title Deed along with the heart piece.
9. Wear the Couple's Mask in front of Mayor Dotour to get the heart piece.
10. Use the Postman's Hat to look in any mail box to get a Heart Piece.
11. Wear the All-night Mask and go to the Stock Pot Inn and listen to Anju's
story about the carnival and answer "On the eve of the carnival" to get a
heart piece.
12. Wear the All-night Mask and go to the Stock Pot Inn and listen to Anju's
story about the Four Giants and answer "I dunno" to get a heart piece.
13. Score a perfect 50 in the town shooting gallery.
14. Enter Honey & Darling's shop on the first day with a bow and bomb bag. Get
the high score three days in a row and they will give you a heart piece.
15. As Goron Link, enter the Treasure Chest Shop between 6:00 a.m. and
10:00p.m. If you win the prize will be a heart piece.
16. Enter the Deku Scrub playground in North Clock town on the first day and
beat the top score three days in a row. On the third day they will give
you a heart