You have to think outside the box for some of them... If you know what I mean.

Some of them are very difficult it took me forever to beat bowser

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302

Some are very difficult to find, I just started playing and right now, I got 42 shine
sprites, but my game keeps freezing in most levels, the disc is damaged, so that's why.

40 in delfino plaza
2 on the air strip
8 in each world for the missions
2 in each level for the ? Sprites
1 in each level for 100 coins
30 blue coins in each world (3 sprites)