help

Yes, here they are:

1. Mercay Island Shop for 500 Rupees
2. Isle of Amber - Astrid's House (After you beat the temple of fire)
3. Cannon Island - Bomb Garden Cavern (While inside the cavern, head far right, and bomb the wall -Head back left and pick up a bomb flower to do this- inside the chest is the power gem)
4. Isle of Gust - West Ledge (Inside chest on the far left side of the isle.)
5. Temple of Wind - B2 (Dig up geyses to light the torches, and head far left to see the chest with the gem inside.)
6. Mercay Island -Oshus's House (After you beat temple of wind, go back to his house, and speak with him.) Also remember if you didn't get the gem, then talk to one of the men in the Milk Bar.)
7. Mercay Island - Bomb Cavern #1 (Use bombs on a wall east of the temple of the ocean king. At the eand of the path is the gem in a chest.)
8. Temple of the Ocean King -B4 (Defeat all 3 phantom eyes to reveal chest with gem inside)
9.Temple of Courage - 1F (northwest corner and bomb the wall.)
10. Temple of Courage -2F (While crossing the moving blocks, shoot the eyes with your bow, and walk onto that block, and get the gem.)
11. Temple of the Ocean King - B3 (Head to the higher platform at the SE corner of the room on B3. Then shoot the eye north of you. Go to the chest before the time runs out.)
12.Goron Island- Maze (Go through the maze, and enter back into it by the south side, at the end of the corner is the chest.)
13.Isle of Frost - East Ledge (Outside the temple are pegs, jump on them, and climb with the grapple. Go south, and then east, the chest is on a southern ledge.)
14.Molida Island - Southeast Island ( Go to Ramano's father's hideout, and jump to the eastern ledge, and grapple onto the chest.)
15.Spirit Island (east part of the island, use grapple to continue east, and at the end of the path is the gem.)
16.Bannan Island- Southwest Isle (Near the dock, grapple to the chest across the water,)
17.Temple of the Ocean King -B7 North east corner, jump on peg, and grapple to hit the orb. The chest will then appear.)
18. Isle of the Dead (you should see a stone tablet with the saying about the sacred tree growing on the chin. Go west 13 tiles, and north 7 tiles from the sacred tree, to where a whole can be dug. The north wall is bombable, so bomb it. And walk in to find the chest.)
19. Isle of Ruins (After you lower the water on the island, go into the maze, go to the northeast corner, and continue up to find the chest.)
20.Any postbox (after getting the last pure metal, king mutoh send the power gem to you.)

There you go!