I attack the crows that fly around in a particular place and shoot all of them then,when you got all of them i'd say about 10 or 15 Rupees fall from the sky were they were.
The Cave of Ordeals is a good place to collect rupees.
But another Easier thing is if you collected all the Poe Souls and take them back to a man in thats in the Castle,village he will give you a silver rupee which is 200 every time you vist him.
This works very well if you have the Gaint Wallet,and with all those rupees,you can say the magic armor is like invincible/imortal,which will never run out of rupees.
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