Instructions
Ocarina of Time
Tilt the analog stick on the Nintendo 64 controller to move Link into Kakariko Village located to the east of Hyrule Field. Press "A" to enter the House of Skulltula in the southwest corner of the town.
Press "A" to speak with the large skull-shaped spider in the house. He will inform you of a curse upon the house and ask that you retrieve Gold Skulltula tokens.
Collect 10 Gold Skulltula tokens from around Hyrule. Obtain these tokens by killing any Skulltula you find on walls within dungeons and towns. Press "B" to swing your sword at any Skulltulas you come across.
Return to the House of Skulltula and speak with the large skull-shaped spider. He will accept the 10 tokens and give you the Adult's Wallet. You can now carry up to 200 rupees.
Return to the House of Skulltula after locating 30 tokens to receive the Giant's Wallet, with a capacity of 500 rupees.
Majora's Mask
Press "B" to swing your sword to defeat enemies and cut down grass with your sword in Termina field and collect your 99-rupee limit.
Enter Clock Town. Go to West Clock Town and press "A" to speak with the banker at the Clock Town Bank. Select the option to deposit your rupees and press "A" to confirm. Deposit all 99 of them.
Return to Termina Field and collect another 99 rupees. Deposit them again at the Clock Town Bank.
Find two more rupees inside Clock Town and give them to the banker for a total deposit of 200 rupees. He will give you the Adult's Wallet as a reward for using the bank. Link can now carry 200 rupees at a time.
Go to the Oceanside Spider House in Great Bay Coast on the first day and defeat all 30 Skulltula's to gain the Giant's Wallet with a 500-rupee limit.