Tree before you get to the entrance of Gerudo Valley. You should be essentially behind Lon Lon Ranch, you need a bomb.
Another tree around there but this time walk toward the fairy fountain behind the castle. It should be right before you cross the river.
Another in Gerudo Valley behind the waterfall, get cucco (chicken) to take you there.
Frogs in pond in Zora's river (need to play ocarina to get).
Another heart when you get in Zora's fountain where Lord Jabu-Jabu used to be, there is a heart there.
Skull kids in Lost Forest next to Kokiri Forest.
Graveyard behind the Kakariko Village, visit as adult need magic beans.
Inside back building with cows in Lon Lon Ranch, need to move boxes and crawl in as a child.
Top of chimney tower on Lake Hylia, needs magic beans visit as adult.
Death Mountain crater, enter through Goron city as adult, need to have planted a bean as a child when you teleport there.
Top of volcano in Death Mountain crater. Need to enter through the top as adult, where giant medigoron gives you the medigoron sword, go inside the volcano keep going there is a ledge you can go down as if it was a ladder. Child link can do it but he can die with the heat within one minute so hurry.
Over entrance to Dodongo Cavern, plant magic bean as a child, come back as an adult to have the plant lift you up. You can also drop down from top of Goron mountain courtyard, you will get badly hurt, but you can always heal later.
In front of the entrance of lake Hylia, need to make a hole on the ground you need iron boots.