Jovani in Hyrule Castle Town has a crushed spirit, literally, and it's your job to locate the remains. The pieces are being held by 60 Poes around Hyrule. You may have seen the floating lanterns throughout Hyrule - those are being held by the Poes, and the ones outside only appear at night. Use Wolf Link's sense to see them and then attack. After two hits they'll drop to the ground. Press A once more to finish them off and collect its soul. You can also use Midna's energy wave to target the Poe, then hit it, making it fall in one shot.

Rewards:
20 Souls - Bottle (filled with great Fairy Tears)
60 Souls - Silver Rupee (200 Rupee value)
I would advise against trying to get all 60 souls as it is tedious and only nets a small amount of rupees in comparison to the amount of searching required for all 60 souls. If you are looking to 100% clear the game though, be my guest.

Castle Town
-The first Poe is impossible to miss. You'll find him inside Jovani's house located on Castle Town's west side.
【这里有1个】

Cave of Ordeals
With the bridge piece in Gerudo Desert restored, return to its original resting place in the southeast portion of the desert to enter the Cave of Ordeals. There are three Poes here.
-First Poe is on the 17th floor.
-Second Poe Is on the 33rd floor.
-The final Poe is on the 44th floor.
【这里有3个】

City in the Sky
-To find the first Poe, head to the east side's third floor. Grapple onto the flying plants to skip over a couple of walls, then Clawshot to the plant heading south. From here, latch onto the final plant and lower yourself to the Poe below.
【这里有1个】

City in the Sky
-Proceed to the outdoor area surrounding the room where you found the Big Key. Cross the ropes in wolf form to the east side to find a Poe.
【这里有1个】

Death Mountain
-On the path leading to the Goron Mines, use the Goron on the east side to grab hold of ledge leading to a Poe, though he's only visible at night.
【这里有1个】

Faron Woods
-At night, use Midna to cross the swamp to a hollowed out tree trunk. There you'll find a Poe.
【这里有1个】

Gerudo Desert
-After landing from the cannon blast, check to the south at night for a Poe.
【这里有1个】

Gerudo Desert
-During nightfall, visit the area where the axe-wielding goblin was inside the camp to find a Poe.
【这里有1个】

Gerudo Desert
-There's a waiting Poe to the right of the Arbiter's Ground's entrance at the top of the staircase.
【这里有1个】

Gerudo Desert
-Clawshot to the tree west of the enemy's fortress at night to find a Poe.
【这里有1个】

Gerudo Desert
-Transform into a wolf immediately after finding the Poe above and dig in between the three skulls to find a cave below containing two more Poes.
【这里有1个】

Gerudo Desert
-This Poe is the second of two in the cave as mentioned above.
-Look for a Poe at night in one of the trenches to the northeast.
【这里有2个】