1)Above the water behind the start of the level (episodes 1,2,4,5,6,7,8).
2)Above the water near Blue Coin 1 (episodes 1,2,4,5,6,7,8).
3)All the way under the waterfall... beware of drowning (episodes 1,2,4,5,6,7,8).
4)Same as bullet point five in 100 coins Shine (episodes 1,2,4,5,6,7,8).
5)Above where you got the Rocket Nozzle (episodes 1,2,4,5,6,7,8).
6)In the hidden ruin by the second waterwheel. You have to spray it to reveal it (episodes 1,2,4,5,6,7,8).
7)Another hidden ruin right under the first one (episodes 1,2,4,5,6,7,8).
8)Under the waterfall, hover over to the top hole (episodes 1,2,4,5,6,7,8).
9)Under the waterfall, jump down, hover over to the cave that is below the hole in number 8, and wall kick up (episodes 1,2,4,5,6,7,8).
10)Spray the brown square to open the ruins. It is in the middle (episodes 1,2,4,5,6,7,8).
11)Spray the M Graffiti that is next to the ruins (episodes 1,2,4,5,6,7,8).
12)In one of the cubby holes in the second ruins (episodes 2,4,5,6,7,8).
13)Go on top of the shell, look towards the ruins, locate the hole, and hover to it (episodes 1,2,4,5,6,7,8).
14)From 13, drop down and Rocket up to the Blue Coin next to 13.
15)From 14, hover over to the hole on the left (episodes 1,2,4,5,6,7,8).
16)From 15, hover over to the left to the smaller area and spray the right brown square (episodes 1,2,4,5,6,7,8).
17)From 16, hover over to the wall next to you and spray the top (episodes 1,2,4,5,6,7,8).
18)Spray the brown square on the big wall, enter the first hole from the left, go through the tunnel, and spray the top brown square (episodes 1,2,4,5,6,7,8).
19)Wall kick all the way up, climb the cliffs, and two brown squared have blue coins (episodes 1,2,4,5,6,7,8).
20)Same as 19 (episodes 1,2,4,5,6,7,8).
21)Go the same way you went to get the gold bird, jump down from the mountain, make it to the first platform you see, and spray the wall on bottom left (episodes 1,2,4,5,6,7,8).
22)From 16, there is another wall if you look top left. Rocket your way up there or go on a cliff and Rocket from there spray the top left.
23)Jump down to the treasure room. Spray the pottery (episodes 1,2,4,5,6,7,8).
24)Same as above (episodes 1,2,4,5,6,7,8).
25)Get the Turbo Nozzle (unlock in episode 1 or 2, where you get coin number 8) and spray the corresponding O (episode 6).
26)Same as above (episode 6).
27)Go under the waterfall to go into deep sea. They're on top of pillars (episode 4 and 8).
28)Same as above (episode 4 and 8).
29)Same as above (episode 4 and 8).
30)Same as above (episode 4 and 8).