Go through the left of Hyrule Town and make sure you know the rock breaking technique, and destroy the rocks. Shells are more likly to be in rocks then in grass and bushes. You may also find rupees and Kinstones.
For rupees, just go down below that area and there should be a huge field of grass. After cutting all the grass, you should have gotton many rupees, some kinstones, and some shells.
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