I was told there's a total of 10 possible spots. Collected some screenshots found from discord and also included where I found mine.
I found mine inside the forest
credits to Chronicles#8590
credits to Coco
credits to Midnight P. Silvermoon
credits to Nicor#6401
credits to Mr.Henry#9555 (Hayala11)
credits to Addy#9198 (on cobwebs)
Just outside the forest before entering
In the hat shop
At the witch's house in the woods
that's 9 locations so far.. where's the other one?
There's also the glowing skull thing for the parrot ghost accessory quest.
I found mine outside the forest
my friend Iec#0511 found his here