While playing as adult Link, you can find the Poe Collector in the Ghost Shop near the entrance to Hyrule Castle Town. He'll buy any Poe Souls that you've collected for Rupees, but will also give you special rewards for finding and catching the ten Big Poes that can be found scattered around Hyrule Field. Each one that you give him will reward you with 20 Rupees and 100 Points, with two big rewards unlocked at 500 and 1,000 Points, respectively.
To be able to catch Big Poes, you'll need to have unlocked Epona and gotten your hands on the Fairy Bow at the Forest Temple. After you've done so, it's a simple case of riding Epona over the purple glowing logs in Hyrule Field, shooting the Big Poe that appears twice with your bow, and then catching its soul in an empty bottle. Earning 500 points will reward you with another bottle, and reaching 1,000 will get you a Golden Rupee, which will add 200 Rupees to your wallet.
To the west of the broken drawbridge by the entrance to Hyrule Castle Town.
In the open area between the entrance to Gerudo Valley and the Lon Lon Ranch.
In the wooded area to the south of the Lon Lon Ranch.
In the open area between the entrance to Kokiri Forest and the Lon Lon Ranch.
Big Poes will disappear around 30 seconds after they appear, so it's a good idea to line up your jump and have your bow equipped so that you're ready to start shooting right away.
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