The Wind Waker HD Tingle Statues
Tingle Statues are optional in The Wind Waker HD; however, acquiring all 5 of the Wind Waker HD Tingle Statues will allow the player to more quickly complete the Triforce Quest due to having more rupees available easier when Link's wallet gets low from the money pinching Tingle. The Wind Waker HD Tingle Statues quest becomes available once you save Tingle from the prison cell and Link's gets the Tingle Bottle.
Tingle Statue Locations
Dragon Tingle Statue
On the way to the Dragon Roost Cavern boss key will be a room where Link swings across to a seemingly pointless ledge - this room is located right outside the room with the boss key. Once you swing across to the ledge - place a bomb against the wall in order to spawn a chest containing the Dragon Tingle Statue.
Forbidden Tingle Statue
Once inside the Forbidden Woods - travel down through the hole created after knocking down the large flower. Enter the door and take the path to the right and through to the door. In the next room will be another smaller flower that you need to also knock down. After doing so - use the bomb flower to blow up the wooden planks to unlock a door. Enter the door and then travel to the lonely platform on the right that has 3 trees. Use a bomb on the platform to spawn a chest containing the Forbidden Tingle Statue.
Goddess Tingle Statue
Enter the Tower of the Gods and go through the mouth in the center of the room. In the next room will be a single Beamos along with several moving platforms. Traverse up the platforms until you reach the top one - turn around to find a stationary platform. Use a bomb on this platform to spawn a chest containing the Goddess Tingle Statue.
Earth Tingle Statue
Find the large statue in the center of the Earth Temple and travel down the stairs between the legs of the statue. Go through the door and down the next set of stairs. Travel across the bridge until you reach the door - turn around to find a hanging platform. Use the Deku Leaf to reach platform and jump across to the next one. Throw a bomb onto the ledge to spawn a chest containing the Earth Tingle Statue.
Wind Tingle Statue
Inside the Wind Temple in the room where Makar gets snatched by the Floormasters is where this Tingle Statue is located. Simply drop down into the center of the room and place a bomb on the ground to spawn a chest containing the Wind Tingle Statue.
Tingle Statue Rewards
After you acquire each Tingle Statue be sure to travel to Tingle Island. At the top of the tower will be a Pink version of Tingle pushing the wheel in the center who pays 50 rupees for each statue you find. After getting all 5 Tingle Statues, he will give Link 500 rupees.