There are 60 of them hidden throughout Hyrule- the hardest ones to find are in the Cave of Ordeals on different floors and also in grottoes that you have to turn into a wolf to get into...these grottoes are usually surrounded by a circle of some sort (grass, flowers, etc.) or under a tree. See 'related links' for a description of where every single Poe is.
Twilight princess poe locations are where you can find poes
there is no 3rd poe there is 60 of them and in no specific order
There are sixty.
it's easy all you have to is turn wolf
Look for the Poe with Wolf Link's senses and follow the trail
They are in the guerdo desert temple.
You don't have to, but you get unlimited rupees and invincibility if you have the magic tunic.
if you get 20 poe souls= fairy tears if you get 40 more= 200 rupee piece
when you give him 20 souls he gives you great fairy tear
It depends on which one you're finding. Try going on gamewinners.com.
No, Malon is not in twilight princess.
The game is about a twilight princess who goes to the light world to look for a hero to return peace to the twilight world, & Link is chosen. Link's adventure starts off with a friend being kidnapped, Ilia. When Link meets Midna the Twilight Princess, they team up. Link restores the light world back from the twilight by gathering tears of light for the light spirits. After that, they gather the mirror shards to restore the twilight mirror to go to the twilight world & return peace there.