Before the guide proper, some notes:

• The game is very lenient regarding collectibles, so if you prefer to play without a guide, it's very doable to finish the game and collect everything by yourself.
  
• The pills in every tape can all be obtained after defeating the boss of the tape. This is often significantly easier than trying to track them down while the boss and other enemies are attacking you, but of course it will require some extra backtracking at the end.
  
• The pills can all be found using the mirror shard you find in the first tape. When you use it to look around, they will show as light-blue objects.
  
• If you've missed any pills, the tapes can be replayed at any time, although you will also have to replay through the story section of the tape.
  
• I believe there are 2 pills in the basement of the apartment building that become inaccessible after finishing the fourth tape, because it gets flooded. EDIT: it's actually possible to drain the basement. Credits to Button Eyes for letting me know. If you somehow miss those pills, you can check the last section of this guide for how to drain it.

With that out of the way, let's get to the guide.

Since the pills in the apartment building are spread out across several visits, I will put the maps in this section at the beginning.

Pill #1 - Fastonyde
The first pill is available very quickly. You will have to enter the laundry room to retrieve a fuse to activate the elevator. The pill can be found on top of the washing machines, using some boxes to parkour on.



Pill #2 - Detectynol
Next, you'll have to play on for a bit until you go through your own tape and assemble your pistol. Right after assembling the pistol the next pill is available straight ahead out of the basement workshop. There is a barrel next to some oil and wooden boards, simply shoot the barrel to destroy the boards and get the pill.



Pill #3 - Vitalyxe
Immediately afterwards, continue down the corridor, and use your pistol to shoot out the grate on the vent in the top left of the room. Climb up using the boxes and grab the pill.


Pill #4 - Enduramyn
Use the elevator to go to the first floor. After leaving, take a left and then immediately turn right towards the maintenance room. At the end of the hallway shoot the barrel to reveal the pill.


That's all the pills available in the apartment for now, so go and pick up Virginia's tape and head in there.

First, play through the level normally until you use the first two mirrors to hurt the Watcher. This level features 3 pills that require a Homa-Mart coin to obtain. These coins can be obtained from the cash registers by scanning cards that add up to a certain dollar amount. I'm fairly certain these cards only spawn after you pass through the registers once, so go and do that first. You also don't need all of them - only the $0.50, $1, and $1.99 cards. Anyway, they light up in white when looking around with the mirror shard.

The $1 card can be found close to the shutters to the food section.



The $0.50 card can be found close to the other entrance to the food section.



The $2 card can be found just before the cash registers, but you don't need it. The final $1.99 card won't be available until later in the level.

Now, go to the cash registers. The cash register in the back needs $4, so scan the $1 card 4 times or the $2 card 2 times to get the coin. The next one needs $5, so scan the $1 card 5 times, or... you get the drill. The next register needs $2.50, and the final one needs $3.99 which isn't available yet (it's also tied to story progression and not a pill).

With the Homa-Mart coins, we can finally start getting some pills.

Pill #1 - Vitalyxe
Go back to the entrance of the HomaMart, where the shopping carts are stored. Use one of your coins to open the carts and retrieve the first pill.



Pill #2 - Detectynol
Go all the way to the left of the main area. At the back is a photo booth. Use one of your coins to activate it, and wait for your photo to be taken. After picking up the photograph, turn around and the pill will be in front of you.


Pill #3, #4, #5, #6 - Vitalyxe, Detectynol, Enduramyn, Fastonyde
The next four pills can all be found in a safe in the manager's office. If you want to figure out the code yourself, you'll have to direct power towards the CCTV room, then use the cameras to figure out the code - it is 4152.


Pill #7 - Enduramyn
After leaving the manager room, continue straight ahead into the office. Duck under the grated fence to the left and a friendly mannequin will be holding the next pill.


Pill #8 - Vitalyxe
Continue down the hallway, and open the door to the staff room on the right. The pill is in a drawer in the kitchenette at the back wall.



Pill #9 - Fastonyde
In the staff room, you'll also see an interactable vending machine, but it's electrocuted. Go to the end of the East Wing hallway and enter the power room on the left, and turn off the power to the staff room (lever 4). Now go back to the staff room and put the coin in the vending machine. It doesn't have power to dispense the pill, so go back to the power room, turn the power back on, and then immediately back off so you can grab the pill safely.



Pill #10 - Enduramyn
Next up is some story progression. Use the next 2 mirrors to attack the Watcher, and enter the West Wing. The next pill will require some parkour. Halfway through the West Wing, enter the Maintenance Closet, climb up some boxes and through a grate, across some pipes and on top of the roof of the freezer. At the end is the next pill.


Pill #11 - Fastonyde
In the loading bay, you'll have to use a forklift to raise a gate. You can then climb on top of the forklift to reach this pill.



Pill #12 - Detectynol
Afterwards in the warehouse, you'll find a small fenced off section in the back left. Enter it and go through the small maze to find the last pill of the level.

Now that you have the mirror shard, you can obtain some more pills in the apartment building.

Pill #5 - Detectynol
Upon exiting your office, turn left and cut the yellow tape in front of the door. Follow the stairs to the roof. The pill is in the vent exhaust, you'll have to jump and time your grab to obtain it.


Pill #6 - Enduramyn
Take the elevator to the basement. Use the mirror shard to cut the yellow tape on the left, then use it to break the planks blocking off the ventilation room. Inside is the next pill. While you're down there, make sure to grab the gas mask as well.



Virginia's record - A Doll's House
Take the elevator to the first floor, and go left. Go back into Virginia's apartment. You can now cut the yellow tape with the shard. Use the shard to look at the broken mirror and reveal a key, which you can then use to open the door behind it and collect the record in the bathroom sink. Remember to put it in your record player when you return to the office.


Pill #7 - Vitalyxe
Coming out of Virginia's apartment, go straight all the way and turn right into the Utility Room. Break the tape on the left and use your gas mask to navigate the pipes and find the pill.



Pill #8 - Fastonyde
Head over to the map room in the center of the area. The wall to the right is fake, as can be seen on the map. Destroy it with the shard. Inside is the pill.


Pill #9 - Vitalyxe
On the upper right balcony of the Main Lobby, you can parkour on some walls to reach the next pill, which is located just outside of a window.


Pill #10 - Fastonyde
On the bottom floor of the Main Lobby, available readily in the open for a change.



Pill #11 - Any
Still on the bottom floor of the Main Lobby, enter the Reception Back Room on the right. Climb up some boxes and break a grate, and you will find a Homa-Mart Coin. You can use this on the vending machine on the upper level of the Main Lobby to get a pill of your choice.


Pill #12, #13, #14, #15 - Fastonyde, Vitalyxe Enduramyn, Detectynol
Again in the Reception Back Room, enter the Mail Room on your left. Inside is a safe, the code for which is the year the game is set in. This year can be found on a newspaper in the main lobby - it's 1997.



Pill #16 - Any
Go back up to the top section of the main lobby. On the left balcony, behind some oil, is another Homa-Mart coin. Use it on the vending machine for a pill of your choice.



These are the last pills available for now, so go and grab Allen's tape.

Firstly, a note: quite a few pills to require you to lure the main enemy of the level near some boxes to destroy them. This can be annoying and/or difficult, especially on higher difficulties. If you want, you can wait until the end of the level when you've defeated the Shade, when all of the boxes will be broken automatically.

Pill #1 - Fastonyde
After getting the light from the shed on the beach, continue along the beach to find a shipping container. Parkour across some crates in the water and use your gas mask to traverse the container and find the pill at the end.


Pill #2 - Detectynol
Go up the hill, and at the junction go left first. At the end of the road is a cave-in at the tunnel, inside you will find the pill.



Pill #3 - Vitalyxe
Going to the other side at the junction, you will eventually come across an area where cars have started sinking into the asphalt. One of these is a large truck with the pill inside. You can climb up from the front, then drop down the back onto a wooden pallet and go inside.


Pill #4 - Enduramyn
Continue down the road until you reach a little hut on the side near the next junction. Go through the fence to the back of the house so you can shoot the boards blocking the front entrance. The pill is inside, on a desk.


Pill #5 - Fastonyde
You will eventually reach the front yard of the lighthouse, where you will be attacked by the Shade constantly. At the back of the left side is a light shining down, from there you can see a big tower of boxes. The pill is on top of these boxes. You can lure the Shade across the boxes to destroy them and bring down the pill.


Pill #6 - Vitalyxe
From the central generator in the courtyard, look to the left of the wooden shed. There is a fenced off area with the pill, blocked by a wooden box. Lure the shade across the box to destroy it, then hop inside and grab the pill.


Pill #7 - Enduramyn
You will reach a section where you have to run and scramble along a cliffside while being barraged with projectiles from the Shade. After some parkour, you'll reach this outcrop supported by wooden beams. Jump up on the left and then across to reach the pill. It will start sliding down when you get near, but you can inch your way over onto the edge of the cliff to reach it.




Pill #8 - Detectynol
Fight your way along the beach. Eventually, you will reach this area with a red light. To the left is a whale skeleton with the pill hanging from the rib cage. It's too high to reach while standing in the oil, but you can use the mirror shard to reveal an invisible pathway and retrieve it.




Pill #9 - Vitalyxe
After obtaining the flare gun, backtrack along the beach. When you come to the area where you have to shoot the darkness to destroy the pier, look to the left instead. There is another whale skeleton with a patch of darkness inside. Shoot it with the flare gun, then head inside and you will find the pill at the end of a red container.


Pill #10 - Enduramyn
You will eventually have to climb to the top of a crane. The pill is located on the counterweight of the crane. You can reach it by carefully edging your way across the beams.


Pill #11 - Detectynol
After escaping from the warehouse, the Shade will once again be attacking you throughout the wharf. You can lure it to destroy some boxes blocking a container across from the gate between the area where you entered the wharf and the crane area. Go through and shoot the boards blocking the door through the window. Make your way back to the front and find the pill inside of the house.




Pill #12 - Fastonyde
After reaching the generator with the light in the next area, you should see another stack of crates. You know what to do by now. Use the Shade to destroy them, then climb up the beam that dropped down. Going through the container, you will see yet another crate stack that needs to be destroyed. Make your way back up and the last pill of the level will be waiting at the end.

With the flare gun we can obtain a couple more pills in the apartment building. But first...

Allen's Record - Bottom of the Pit
Go down to the first floor. Turn right and revisit Allen's apartment. Go right and shoot the darkness blocking the attic stairs. Navigate over some boxes through the attic, and you will reach a hole in the floor that you can shoot through to clear some more darkness on the ground floor. Go back down, where you can now access the fenced off area in the back. Open the door on the left and shoot another flare through the hole in the wall. Go back to the hallway and enter the newly opened area. Go straight ahead through the door, and shoot one last patch of darkness to reveal the record on Allen's bed.




Pill #17 - Any
Go down to the reception. To the left of the front desk you'll find a wall of lockers. One of these lockers is opened, with a board blocking it from behind. Shoot the board with your gun, then shoot a flare through. Go around into the Mail Room where the gate will now have dropped, and you can find another Homa-Mart coin behind. Again, use it on the vending machine for another pill.


Pill #18 - Enduramyn
Remember the fake wall in the Map Room? Go back there, and this time follow the tunnel to the end. At the end is another fake wall that you can destroy with your mirror shard. Use a flare to clear the darkness on the other side, and shoot another flare over the fence to break the gate. Break the boards blocking the hole in the back wall, then shoot yet another flare into the hole to launch the pill upwards. You'll have to grab it in midair.


Pill #19 - Vitalyxe
Go to the East Wing corridor, where you also have to go to retrieve Max's tape. Near the end you will find an open vent in the left wall. Shoot a flare through to open the Janitor's Closet in the maintenance room. Go around to the other side and grab the pill.


That's the last one for now, so go and grab Max's tape and proceed to the next level.

Pill #1 - Detectynol
After using the rail cart to jump over a fence and unblocking the rest of the train house, you'll see a window at the far wall that's blocked by some boards. Destroy them, and shoot the barrel on the other side then head out of the train house. The container to your left is now open - go through and all the way around behind the train house to find a pill.


Pill #2 - Vitalyxe
Use the rotating rail platform to direct the cart towards the rail stopper with a crate in front of it. Use the cart to break the crate and pick up the pill.


Pill #3 - Fastonyde
Play on until you unleash the Bull from its cave and break back into the train yard. in the front left corner is a red railcar without a roof with the pill inside. There aren't any nearby items to climb up on, but you can shoot the eyes of the Bull to disable it nearby and then use it to climb up. If this is too much of a hassle for you, you can also come back after you've crafted the lure pills, then use one of those to pacify the Bull and climb it. Or you can wait until the end of the level after defeating the Bull, when a stack of crates will magically appear next to the railcar for you to climb onto.


Pill #4 - Vitalyxe
The next pill is obtainable in the Power Station, after you lower some bollards with the 2V chip and use the Bull to ram through another gate. In this area, you'll have to parkour across a bunch of electrified obstacles. Towards the end, you'll reach this fenced-off section with a few large transformers that you can climb on. Use them to reach the big metal beam running along the edge, then follow that to reach another beam that will take you out of the transformer yard. You'll end up under a big electrical pole, where the pill is dangling at the very top. Use your mirror shard to reveal it, and then shoot it with your pistol to drop it down.




Pill #5 - Fastonyde
This pill will take quite some time to reach. You'll have to use the 3V chip to power the elevator, reach the second floor, parkour through a ventilation shaft for a key to the incineration room, then go through the incineration room to open another route to the first floor, and finally you can grab the 3V chip to reuse since you now have another route to the second floor.
With the 3V chip, go to the assembly room to find the socket in the far right corner of the room behind a fence. Put the chip in and immediately take it back out. When you return, the closed fence gate will be opened and the pill is just behind.




Pill #6, 7, 8 - Enduramyn, Detectynol, Vitalyxe
You'll eventually reach the third floor. Make sure you have all three of your chips in your inventory, and grab the key card from the Archives. On this floor are three sockets you need to put your chips into. 3V in the one that's furthest away from the lab, 2V in the one that's just to the side behind the fence, and 1V in the socket right next to the lab door. Use the key card on the key card reader, and the next three pills will be waiting for you on a desk at the end of the room.


Pill #9 - Detectynol
After crafting the lure pills, it's time to backtrack a little. Return to the little yard area before the Power Station. There is a crate blocking the entrance to a railcar, with a puddle of oil on the ground below. Use a lure pill on the oil to break the box, and find the pill inside.


Pill #10 - Enduramyn
After luring the Bull to escape from the factory grounds, go straight ahead instead of following the rail track. Go past a locomotive, and you'll find a lake with a small island in the middle, and some tall stacks of crates in the water. Lure the Bull here to break these crate pillars, then use the crates to reach the central island where the next pill will be.


Pill #11 - Fastonyde
This time, follow the railway track all the way towards the top of the map. It will go into a tunnel where it's blocked by a fence. Lure the Bull here to break the fence, and find the pill behind.


Pill #12 - Enduramyn
When you reach the quarry processing area, go along the side of the water over some pipes. You'll probably take some damage if you don't lower the water first, but it's doable. At the end, climb up on a truck, then jump onto the conveyor. Go half way up towards the chute, then go through the gap in the railing across a narrow beam to the other conveyor. Follow this one to the top, carefully jumping over the hole to the chute, and grab the final pill of the level.

Pill #20 - Any
When you try to take the elevator down to the first floor, it will get stuck and there will be a sequence where you are rescued by Tonia and have to escape through some vents. After escaping, take the elevator back up to the second floor. You'll see the last Homa-Mart coin through the bars, and with some quick timing you can grab it. You should know where to use this by now.



Pill #21 - Detectynol
Go back to the Utility Room in the back left, where you previously had to use your gas mask to grab a pill. This time, toss a lure pill into the oil to break some crates at the back and reveal another pill.


Pill #22 - Detectynol
Remember the second Homa-Mart coin, on top of the balcony above the Main Lobby? There's another oil spill here, throw in a lure pill to break a crate and reveal a vent, then travel down for the next pill.


Max's Record - Is it me?
Go back into Max's apartment in the East Hallway. Throw another lure pill into the engine of his truck, then enter the truck and drive through the wall into Maddy's room. The record is on the desk. To get out of the room, get back in the truck and put it in reverse.


The last 2 pills will have to wait until after the next tape, so go and grab that from Lucas's apartment.

Pill #1 - Detectynol
Before being able to cross the Central Bridge, you'll have to turn left to a Ranger Cabin to get the radio. At the back you'll find a generator and an open window. Climb some shelves so you can look through the window and shoot the barrel and planks blocking the bathroom door. Climb to the roof of the cabin using the crates at the back, and when you eventually drop down from the attic the bathroom door will be open. The pill is in the bathtub.


Pill #2 - Vitalyxe
Coming back towards the Central Bridge, turn right instead, back towards the starting area. If you look to the right, you will see a big electrical pole lying on the ground. This area was previously blocked off by a fence, but the Flash has kindly opened it up for us. The pole is electrified and the pill is inside at the very tip, but there are plenty of boards strewn across it for you to parkour over and reach it.



Pill #3 - Enduramyn
After exiting the area around the electrified pole from the south, continue straight ahead and walk around some rocks. You'll find another electrical pole, this one still standing. Use your radio to open the gate and find the pill inside.


Pill #4 - Fastonyde
Shortly after entering the Forest West area, you'll see a lake on the right, with some half submerged houses and wooden boards on the surface. Jump over the floating boards to reach the pill on the roof of one of the houses.


Pill #5 - Vitalyxe
After going through the Water Treatment Facility, make sure you grab the valve and head back towards the Forest Central area. Across from the lake where you found the previous pill is a path leading upwards towards a well. Use the valve to raise the bucket and find the pill.


Pill #6 - Enduramyn
Continue on to the cable car station and wait for the cable car to come down while being attacked by the Flash. Take the cable car to the top, and when you reach it use the lever inside to send it back down, then quickly jump out. With the cable car out of the way, you can jump across to find the pill on the other side.



Pill #7 - Detectynol
Keep progressing through the story. You'll go through a Visitor Center in a PTSD hallucination sequence. During this sequence, you pick up three keys. Keys A and C are used to progress the story, but key B can be used on a gate in the fence outside of the Visitor Center to reach a lookout. The pill is on the ground, next to a memorial plaque.


The next couple of pills can be pretty difficult to track down while the Flash is constantly attacking you. You might want to save them for after you defeat him at the end of the level.

Pill #8 - Fastonyde
Continue on until you enter the eastern section of the forest. After opening a gate, you'll see a map. Go behind it to find a little dilapidated playground. The pill is on one of the picnic benches.



Pill #9 - Fastonyde
Next, follow the little path south towards the river. You will come across a blue shipping container on top of a hill. The container is entirely closed off, but you can use your mirror shard to reveal a device inside that you can turn on with your radio. You will also reveal a hole in the lead plating of the container through which you can access the device. This opens the front doors of the container, and you can find the pill inside.




Pill #10 - Enduramyn
Keep following the path until you can turn right towards a bridge across the river. Use your radio between the planks of the bridge to open the gates towards the mine area, then traverse the minefield and find the pill at the end next to a cave in.


Rosemary's Record - Whatever it Takes
Continue with the story until after you get the code from the church tower. From the roof, you'll see a patch of darkness in the graveyard. Shoot it with the flare gun, then use the radio on it to reveal Rosemary's record.


Pill #11 - Detectynol
After getting through the graveyard, you'll enter a crypt. Traverse the coffins in the first flooded hallway, and at the end use your mirror shard when standing on the shattered glass to reveal a loose brick in the wall. Push it to open a secret entrance, which leads to the pill.


Pill #12 - Vitalyxe
When you find the full code for the bunker and enter it, use the radio to open the various doors. Behind door 7 you will find the last pill of the level.

Pill #23, #24 - Fastonyde, Enduramyn
Coming out of your office, go left again, up towards the roof. Here are two locked areas you probably saw earlier. You can now use your radio to open them and grab the last two pills in the game.




Lucas's Record - Me and the Boys
Go back down towards the first floor with the elevator, and revisit Lucas's apartment. The record is in a sealed chest in the back room. You'll have to use your radio to activate a series of devices, starting near the front entrance, similar to how you did a couple of times in Lucas's tape. Some of them require a tricky angle to activate, such as crawling into the fireplace or standing on some boxes.



Desmond's Record - Here Comes a Savior
For the final record, you'll first have to play through the rainbow tape. When you finish it, Tonia will give you the key to the bedroom in your apartment. It's on the same level as your office - go there, open the bedroom, use the flare gun to remove the darkness and find the final record of the game in the cabinet at the back.