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Piece of Heart Locations:


1. You will find this heart piece as a kid in Lon Lon Ranch. Find the tower to the very east of the ranch's walls. Enter the tower via a door and there will be some cows and some blocks. Move the blocks so that the most inner corner in the block mazeis exposed and you can crawl through and snatch this beauty!
2. You can snatch this one in one of two ways. You could plant a Magic Bean as a kid near the entrance to Dodongo's cavern and come back as an adult to get it or you could at any age go the top of the Death Mountian Trail near the entrance to Goron City and go to the place where there is a Goron. Throw the bomb flower off the ledge and quickly backflip and tilt to the left (backwards) off the edge and onto the heart piece!!!
3. Easy peesy!!! As a kid or an adult go to the square area near the entrance to Lake Hylia and plant a bomb near the center of the square. A hole should appear and deflect the Deku Shrub's nut to stun him. Pay 10 Rupees for a heart piece!
4. This one is a tricky one. Find a lonely tree near the west side of the moat to Hyrule Castle. Bomb the side and drop down the hole. Use the Iron Boots or the Golden Scale to fetch this underwater heart piece.
5. Another two-way solution. As a kid talk to Kaepora Gaebora on top of Death Mountain. He'll fly you down to a roof. Slowly walk to the right edge of the roof (as you land) and peek over just to make sure that you see a ledge. Drop down, enter the hole and snatch the heart piece before the cow eats it. Or as an adult use the Longshot to fly between roofs and land on this one and do the same procedure.
6. Cool, dammit another two-way solution. As an adult fly between roofs and land on this guy's roof and talk to him to earn a heart piece. Or if you are impatient as a kid backflip off the edge of the tower back facing the roof and tilt right. You should land on the grating and slowly make your way to him.
7. Money waster ahead!!! Talk to Dampe as a kid and charge 10 Rupees for a dig. You should eventually get it. (Took me over 500 Rupees!). Dig on the soft, dirt spots only.
8. After finishing racing Dampe head up the tunnel and wait for the moving platform to come. Walk on it and wait until it comes to your heart piece.
9. Beat Dampe in under 1:00 and he shall reward you a second time. Took me 0:59.99! 
10. Destroy 50 Golden Skulltulas and collect their tokens. Go to the house of Skulltula in Kakariko Village and talk to a person.
11. In the Graveyard plant a Magic Bean. As an adult ride it up to a crate. Destroy it, if you can!
12. Find this gravestone and pull it out. Destroy the zombie and play the Sun's Song. A treasure chest will appear with a special something...
13. Make all the frogs big in Zora's River by playing the first 6 songs you learned. They shall reward you.
14. After making them bigger, accept their challenge and play all the notes they give you. They make a formation like the C-Buttons and the A-Button.
15. The way shown on the picture is one way of getting this heart piece. My way is get a Cucko and climb up the sides of the platform near the frogs. Fly him to the jutting platform and as you come closer to the edge, release the Cucko and you should grab on. Jump to your heart piece. You can also do this as an adult with the Hover Boots.
16. Again, with the Hover Boots or a Cucko make it to the waterfall and fly to this beauty...
17. Make it to the end of the Treasure Chest Game in Hyrule Town Castle and get this one. You can cheat by using the Lens of Truth!
18. Play the Bombchu Bowling Game again in Hyrule Castle Town. Wait until the prize is the heart piece.
19. At night in Hyrule Castle Town, look for a white dog among the brown ones. Make it follow you to the alley and enter the first door you see. The fat woman shall give you a heart piece.
20. In the Lost Woods, play Saria's Song for this lonely Skull Kid. He shall reward you.
21. Play songs with these guys until the song length increases to 9 notes. Pass the song and be rewarded.
22. This one is tricky. Go to the top of Zora's Domain to the King's Throne. Take a Deku Stick and light the torch at the bottom of the stairs. It should light permanently. Then have your stick lighted still and make your way down past the shop to a path of torches. Light them quickly, there are two in the waterfall. Don't fall in the water. A treasure chest will appear in the waterfall.
23. As an adult go to Zora's Fountain and hop along the icebergs to this heart piece.
24. In the Ice Cavern there is a room with a Blue Fire torch in it. Unfreeze this heart piece.
25. At the bottom of Zora's Fountain there is a heart piece. Must have the tunic, boots and age!
26. In the Death Mountain Cavern, Longshot your way to this wall from the warp spot and climb to this gutter.
27. Plant a Magic Bean near the warp spot as a kid. Return later and hop off at the right time to get this one.
28. Make the pot spin by lighting the torches around it. Head to the floor above and chuck bombs into it. The prize is always random. It might take a few tries.
29. As a kid catch a rather large fish (+15 pounds) and get a heart piece. Catch an even larger one as an adult and get the Golden Scale!
30. Using the Golden Scale head to the Laboratory and dive down to the bottom of the tank. The man shall give you a shiny thing....
31. Plant a Magic Bean and return as an adult to the laboratory. Be careful of the kamikaze birds.
32. Go to the bridge above Gerudo Valley as a kid and grab that Cucko. Fly into the waterfall and you should make it into a gutter inside the waterfall with a heart piece.
33. Again as a kid face the other direction while holding a Cucko and fly to a ledge jutting out. Destroy the box to get your prize.
34. In the Gerudo Fortress go to a floor after being caught and Longshot to this treasure chest to get a heart piece.  
35. Get over 1000 points in the Archery Game to get a heart piece. Get over 1500 to get a upgraded quiver!
36. Finally the last one. As a kid plant a Magic Bean near the entrance to the Spirit Temple. As an adult ride it and carefully jump off at the right time to get this.