The Zelda: Tears of the Kingdom Horned Statue is the only location in the game where Link can respec his hearts and stamina upgrades. Zelda fans will recognize this forbidden statue from Breath of the Wild, and while it reappears here in TotK, it takes several steps to figure out where it is and how to unlock it. There are a few quests that Link will need to complete first before he’s given access to the statue beneath Lookout Landing, which you where Link gets the paraglider. Here’s how to reach and unlock the horned statue in The Legend of Zelda: Tears of the Kingdom.
Where is the horned statue in Zelda: Tears of the Kingdom and how do you unlock it?
The horned statue in Zelda: Tears of the Kingdom is found in a passageway from the emergency bunker at Lookout Landing and is located at coordinates -0239, 0157, 0004.
However, you will first need to complete several quests before Link can reach the horned statue. You will need to complete the main quest until at least “Crisis at Hyrule Castle” and finished any one of the main temples in the game.
Once that’s finished, you can speak with Scorpis at Lookout Landing for him to unlock the emergency bunker. Inside, there will be two NPCs looking at a hole in the wall, particularly Jerrin who is sweeping the area. Speaking with Jerrin will give you the “Who Goes There?” side quest where you’re learn that strange voices are coming from behind the rock wall.
After smashing the rock wall with an appropriate weapon (like a rock-fused one if you prefer), you can follow the path until you find the horned statue. Talking to it will immediately have the statue take one of Link’s hearts, which starts “A Deal With The Statue” side quest, but it will give him the opportunity to take it back as a heart or stamina upgrade.
From that point on, the horned statue will buy hearts or stamina essence for 100 rupees and then sell them back for 120 rupees. This effectively means that one respec between hearts and stamina upgrades will cost you 20 rupees, which isn’t much at all really.
