Link's Awakening Sea Shell Locations

Some Sea Shells Are Far From The Shore: The Game tells you only that something special will happen when you collect enough Secret Shells. If you take 20 of them to Seashell Mansion, you'll earn the Level 2 Sword. To get extras, go to the Mansion when you have either five or ten Shells. Get freebies when you have exactly five or ten. In all there are 26 Secret Shells.

1. Mabe Village: Go to the bushes south of the Shop and cut them down until you find the hidded Secret Shell.
2. Mabe Village: Take the Shovel to the little hut hooked to Madame MeowMeow's house. Dig to find a Shell there.
3. The Tail Cave: Bomb through a wall in the Tail Cave to find a hidden Treasure Chest that holds a Secret Shell.
4. Mysterious Forest: After you find the Power Bracelet, return to the Mysterious Woods to get the Secret Shell from this chest.
5. Ukuku Prarie: Take the Shovel with you to this opening near the Ghost's Grave and dig to find a Secret Shell.
6. Ukuku Prarie: Go to the Seashell Mansion with your five Secret Shells to get a present: an extra Shell, all wrapped up.
7. Ukuku Prarie: An X marks the spot, just north of the Key Cavern. Use the Shovel to dig in the center of the cross.
8. Ukuku Prarie: The wise Owl hides a Secret Shell at his feet. Before you trade the Shovel away, use it to dig up the Shell.
9. Ukuku Prarie: After you clear the mob of Moblins, use the Power Bracelt to pick up this stone. the Shell is under it.
10. Ukuku Prarie: Look under the bushes on this plateau in the Ukuku Prairie for another Secret Shell.
11. Ukuku Prarie: Return to the Seashell Mansion with your ten Secret Shells to find another pretty package holding a Shell.
12. Martha's Bay: Go to this point near the statue of the mermaid in Martha's Bay and pull up a bush to find another Shell.
13. Richard's Villa: After you return Richard's Golden Leaves, he unveils a stairway. Take the left hall to find a Shell.
14. By The Tail Cave: West of the Tail Cave is a lone tree. Put on the Pagasus Boots and ram it to knock a Secret Shell out.
15. By The Phone Booth: Another tree, beside this Phone Booth, holds a Shell in it's branches. Use the Pegasus Boots to make it drop.
16. Martha's Bay: Dig in the space beside the Owl on the small island by the bridge to find another Shell.
17. Yarna Desert: Cross to the east border of Yarna Desert and use the Power Bracelet to lift the boulder and uncover a Shell.
18. The Face Shrine: Use the Level 2 Power Bracelet to move a statue in the Face Shrine. Follow the steps to find a Shell.
19. By The Key Cavern: Near the Key Cavern is an island where one bush grows. Use the Flippers to swim over and get the Shell under it.
20. Martha's Bay: Another Secret Shell is under a bush on this tiny island in Martha's Bay. Reach it by using the Flippers.
21. The Ghost's House: The Ghost tells you to return to his house after you take him to his grave. Go back to find a Shell.
22. Tal Tal Mountains: Cross the bridges to reach this peak, then use the Power Bracelet to lift the boulder and uncover a Shell.
23. Tal Tal Mountains: Work your way over to this Treasure Chest near the entrance to the Angler's Tunnel to find another Shell.
24. Near The Face Shrine: Go to this tiny island by taking the hidden stairs near the Face Shrine. Open the Chest to find a Shell.
25. Outside Kanalet Castle: Reach the secret stairs outside the walls of Kanalet Castle by using the Rooster to fly over the holes.
26. Inside Turtle Rock: To reach the ledge with the Treasure Chest that holds a Shell, fall through a hole in the floor above.

These descriptions come from the official link's awakening nintendo player's guide. Almost all these gif's come, with permission, either from TSA at or the Wind Fish's Egg, thank you!!

*please do not use them