When you enter Hyrule Castle Town as (child) Link, you'll find the Happy Mask Shop. You will need to purchase a mask and find someone to sell it to in the Ocarina of Time remake, but doing so will require you to know the exact location of each NPC who wants to buy a specific mask. Below, you'll find a full list of all masks in the Ocarina of Time remake and where to deliver them to.
You can use Amiibo Functionality in The Legend of Zelda: Ocarina of Time (Remake), provided you have these specific amiibos.
Skull Kid in the left tunnel of the Lost Woods, Kokiri Forest.
Masks will give unique dialogue from NPCs, but there are no rewards or secrets associated with the masks, just fun interactions.
Your first mask to purchase is the Keaton Mask for 10 rupees. You can take this mask to the north area of Kakariko Village, where the guard standing by the entrance to Death Mountain Trail will ask you if he can purchase it for 15 rupees.
You can get the Skull Mask for 20 rupees. Take the Skull Mask to Kokiri Forest, where you can enter the Lost Woods. As soon as you enter, take an immediate left to find a Skull Kid. After equipping the mask and standing on the tree stump, the Skull Kid will ask for the mask, but he will only give you 10 rupees!
The Spooky Mask is purchased for 30 rupees, and you can take it to the Graveyard in Kokiri Forest .
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