The Legend of Zelda: Twilight Princess/Poe Souls

There are 60 Poe Souls scattered throughout Hyrule. The location and strategy for each is listed below. Finding the first 20 Poes will grant you a Bottle filled with Fairy Tears when you visit Jovani in town. Finding all 60 Poes will grant you 200 rupees every time you visit his cat. You can not kill the Poes in human form.

Note - It is not worth your time to try and collect any of them until you have first talked to Jovani; sure you can collect a few but it's really not worth it, unlike the Golden Bugs, in which there's no reason not to grab them if you happen to be walking past it on your way/whilst adventuring.