Poe Soul

A Poe Soul is the soul of a Poe that you must collect in Twilight Princess in order to get good stuff from Jovani. There are 60 Poes set out in the entire map of Hyrule. The only way of obtaining it is when you are in your wolf form and you toggle your senses. Then you can fight the Poe and use your finishing move and collect its soul. Once you get 20, you get a Bottle of Fairy Tears, which is one of the first places you can obtain these. After 60 souls, you get 200 rupees from him. It's sort of like collecting Skulltula Tokens.