The Legend of Zelda: Tears of the Kingdom is full of amazing weapons and shields. Some of these items are references to past games and versions of Link that fans have come to know and love. With a game as large as this, it's no surprise there's plenty of stuff to find.
One set of items you can find that references the past is the Sea-Breeze set. This includes the Sea-Breeze Boomerang and the Sea-Breeze Shield. Both items are from Ocarina of Time, and go with the Armor of the Wind set that can also be obtained.
Sea-Breeze Boomerang Location
The Sea-Breeze Boomerang is located in Hebra Canyon Mine in The Depths. This is located directly below Hebra Peak in the Hebra Mountains on the surface. The closest Lightroot is the Mu-ufatur Lightroot, which corresponds with the Rutafu-um Shrine. The closest chasm is a long walk away at the Hyrule Ridge Chasm. This means that getting to this area will not be easy. You'll have to pass through high-elevation areas.
If you find yourself having issues reaching this area, try creating a Hoverbike. These vehicles don't use up too much Zonai Energy and can get you anywhere fast. Remember, if you use your Zonaite Armor set and max out your battery, you can make it anywhere in The Depths you need to go with ease.
You'll find the Sea-Breeze Boomerang in a chest located within the center of the mine. This is a one-handed weapon that does 16 damage. However, fusing it with strong Monster Parts can truly turn this into an amazing weapon.
Sea-Breeze Shield Location
The Sea-Breeze Shield is thankfully in a more accessible area. It is located in Tabahl Grove. This is located directly below Tabahl Forest. Both locations are southwest of Mount Lanayru and the Abandoned Lanayru Mine. The closest Lightroot is the Sekioam Lightroot, corresponding to the Maoikes Shrine on the surface. The closest chasm is the Lanayru Wetlands Chasm. Remember, if you need help traversing the area, make a Fusion Vehicle.
The Sea-Breeze Shield can be found inside a hollowed-out tree tunk. It is one of the best in the game. It offers you 65 Defense while using. If you Fuse it with something amazing, you can create an unstoppable shield.