100% requires you to collect every item and Heart Container in the game. There are four extra containers to obtain, two can be bought from the shop for 50 Rupees each, one can be collected by returning the Fairy to the Old Man, (the Fairy can be obtained from a secret room in the Graveyard Dungeon) and the final is collected via a secret room in the Water Dungeon. The items required are the Bow and the Bombs. The Bow is obtained through the dungeon, and the Bombs are bought from the shop for 30 Rupees.

There are no completed 100% runs yet, here are my thoughts on the routing:

• Farm Rupees on your way to the Graveyard Dungeon
• Collect all Rupees in the Graveyard Dungeon and collect Orb
• Enter Water Dungeon, collecting all Rupees on your way to the Bow
• Once you make you way back to the entrance room, exit Water Dungeon
• Buy Heart Container 1 and Bombs
• Go to Graveyard Dungeon and collect the fairy
• Enter and exit the Graveyard Dungeon, farming Rupees until you have enough for Heart Container 2
• Return Fairy to Old Man for Heart Container 3 and purchase Heart Container 2 from the Shop
• Collect Heart Container 4 from the Water Dungeon and finish the Game