I had about 85 after finishing the game, just looking on my own... I ran through the guide to get the rest. I'm now stuck at 99.
I saw people complaining here some of the Day/Night-specific ones weren't marked properly, but the thread was about two months old... is the consensus that it's pretty much correct now?
I'm in the process of just checking them all both during the day and then all again at night, but it's annoying. Would be nice if there were at least a post-game "nearby/in this area" indicator to get. There are a couple I don't remember getting that don't seem to be there (like the core in your house), and I'm not sure if I just don't remember or something is glitchy.
I'm in Moon, if it matters.