I Cannot Drown/guide

Higanbana
Go up in nexus to the higanbana field. Then go left until you find a Hone Onna (skeleton lady). Interact with the lady to get the effect.

Mask
Go up in nexus, follow the Higanbana instuctions and then go down until you find a pool of blood. Keep going right and get to the forest, then go down, left and down again. Interact with mask on the ground to get the effect.

Burning
Follow the instructions to get the mask effect and use it after getting it. This will make a door visible. Go through the door and keep going right to find a graveyard. Keep going north to find a kitsune. Interact with it to get the effect.

Hunger
Follow the instructions to get the mask effect, then go back to the nexus. Go down in the nexus and go south east until you find a house. Keep going up in the house until you reach a forest. Take the north path until you come across a clown with a pumpkin head and a blindfolded woman. Use the mask effect to get them to move out of the way and continue going north. Interact with the corpse to get the effect.

Smile
Go right in the nexus to the road. Go down past the rail road until you reach the fence. Go left until you find a brush and ink bottle. Interact to get the effect.

Eigetsu Haiyu
Take the right path in the nexus to get to the road and find the lake south of the road. Follow the tire tracks and use the mask effect to see a truck sticking out of the water. Touch it while its visible to enter the lake. Keep going south east until you find black tendrils and a dancing girl with four eyes. Interact with her to get the effect.

Bride
Follow the instruction for the mask until you get to the forest. Keep going right until the second way up and then go right into the red light district. Go right past two Kappas (duck looking gals) and then go up. Interact with the hanging fish to get the effect.

Artist
Go right in the nexus to get to the road. Head south until you reach the train. Climb up onto the train platform and touch the lamppost to enter the train. Wait for the lamp on the inside of the train to turn red, then get off to enter a city area. Go right and enter the museum. Toward the back of the museum, there is a blank wall surrounded by blank canvases. Use the mask effect to see a door that leads to a hidden room. Interact with the canvas inside to get the effect.

Fungus
Go down in the nexus to get to the snow world. Head south east until you reach a house. Enter the house, then leave it to enter the mushroom world. Head south until you come across two large white mushrooms, then make a left. Interact with the mushroom lady to get the effect.

Ama
Go east in the Nexus and get on the train platform to enter the train. Wait until the swinging lamp turns black, then exit into the neighborhood. Find the sewer entrance and look for a woman as the southern end of the map. Interact with her to get the Ama effect.

Glass
Follow the same instructions as the Eigetsu Haiyu effect until you get underwater. Look for a large cave and enter it. Inside the room, interact with the shards of glass on the floor to get the Glass effect.

Color
Get the Coming Revival ending and start a new game after saving.

Right Arm of the Immortal One
After getting the artist effect, enter the train and wait for the lamppost to turn black. Get off the train while the lamppost is black to enter a neighborhood. Take the upper path and keep going when the world corrupts. Use the crosswalk to cross the void. Now go down and keep going down until the world stops corrupting. Then keep going left until you find a house with a door. Enter it.

There will be a room with four canvases. Use the artist effect on the bottom canvas and the right canvas. Then go through the north door and follow the path to the arm. After picking it up, a monster with a gas mask will rush in and provide a jump scare.

After Ume has died, she cannot use any effects, but using the "return talent" will bring her back to her hole. After picking up this part, the gas mask monster has a chance to spawn in and chase Ume on certain maps such as the red lights district.

Left Arm of the Immortal One
After getting the burning effect, enter the house inside the snow world. While using the burning effect, run into the fire pit to cause it to light. Then, run into the fire. This will put you in a scene where you control a burnt corpse in a hole filled with water. You must continue moving down in the water until they reach the bottom. Interacting with the bottom will get you the other arm. Ume will then be teleported back to her hole.

Torso of the Immortal One
After getting the eigetsu-haiyu effect, go into the men's bathroom by the train stop and road. Use the effect to turn into a black blob and move into the urinal with vines growing out of it. This will take you to a hole with a torso in it. Interact with it to pick it up.

Left Leg of the Immortal One
After getting the hunger effect, follow the instructions to get the eigetsu haiyu effect. While in the lake, go north of the ladder to find a jellyfish. Touch it to enter the jellyfish world. Keep going north west of where you came in from to find a statues of hands and a mermaid floating in front of it. Use the hunger effect to get rid of her and enter the door behind her.

Keep going north in the room and pick up the leg at the end of the path.

Head of the Immortal One
Go into Club Cherri near the art gallery. Use the mask effect in order to see pointing hands on the wall. Follow the direction the hands are pointing until you reach a hole with red spider lilies around it. Use the Higanbana effect to enter the hole. Walk to the end of the path and interact with the stocks in order to get the head to appear.

Right Leg of the Immortal One
In the flower fields go into the phone booth to enter the farms. Enter the woods and use the glass effect on any of the four girls surrounding the burning backpack. The rest of the girls will run away, but you need to chase them down and use the glass effect on them as well. If you have trouble catching up to them, the hunger effect will work on them, but only if they're running. Once they're all dead, interact with the armless girl deeper in the woods to get the leg and a small cutscene.

Mermaid and the sea
Follow the mask directions to the forest. Go right instead of left and go down at the second turn. If you don't have the hunger effect equipped you'll see a girl that will run away from you. Go down and you'll see that she has turned into a mermaid. However if you have the hunger effect Ume will catch her and the screen will turn to red while loud eating noises are heard. After that her corpse will be seen here.

Sometimes the sea level will go down and the sea floor will be exposed, with a new entrance. Entering it brings you to a tunnel with corals and a pink haired npc. Interacting with it will teleport Ume back to her hole.

Hit and Run
Take the right path in the nexus to reach the road. Go onto the road in middle of the upper lane and keep walking in any direction. After some time passes, a truck will come by and run over Ume. After some time passes, Ume will teleport back to her hole.

Fuku Events
(You need the Ama effect to see these events)

In the nexus, equip the Ama effect and enter the sea surrounding the sandbar. This will allow you to interact with a bird who introduces herself as Fuku. Conversations with Fuku provide hints and exposition that ties into the general mystery of the game.

Ghost
In the snow fields, use the mask effect by the tombstone in order to see a ghost floating nearby.

Angering the Pink Lady
If you use the Fungus effect to record your location within the Pink Lady's room and return after being taken back to the hole, the Pink Lady will angerly kick you out and remove the nexus mushroom to prevent returning again.

Ending 1 - The First
Get all of the effects (Higanbana, Mask, Burning, Hunger, Smile, Eigetsu Haiyu, Bride, Artist, Fungus, Ama, and Glass) and leave through the hole next to the save rabbit. You cannot have all of the parts. In the maze, go UP, UP, LEFT, LEFT, UP, UP, LEFT LEFT, LEFT, UP, UP, UP, UP, RIGHT, RIGHT, UP, UP, UP, LEFT, and UP. Keep moving up through the looping cave until coming out by the shrine in order to get the ending.

Ending 2 - Her Memory
Get all of the parts without having all of the effects and leave through the hole next to the save rabbit. In the maze, go UP, RIGHT, RIGHT, UP, UP, UP, LEFT, LEFT, UP, UP, LEFT, LEFT, LEFT, LEFT, LEFT, UP, UP, UP, UP, and UP. Travel to the end of the path, then head left in the movie theater in order to get the ending.

Ending 3 - Coming Revival (Standard)
Get all of the effects and the parts before leaving through the hole next to the save rabbit. In the maze, go UP, RIGHT, RIGHT, RIGHT, UP, UP, RIGHT, RIGHT, UP, UP, UP, UP, RIGHT, RIGHT, UP, UP, and UP. Go down the mountain and pass through the street lights. Interact with the skeleton in order to get the ending.

Ending 3 - Coming Revival (Alternate)
If you interact with Fu multiple times and meet the Pink Lady after killing the beach mermaid, the ending will play out slightly differently. Before reaching the skeleton, you will be interrupted by the Pink Lady for a final conversation.