Here are the locations where I've found coins. Keep in mind that these locations may be random -- that is, some of them may show up in some games and not others. I've listed them in each location in the order you're likely to find them.

Hotel, seventh floor hall and Nancy's room: -- Nancy's room, on one of the white lilies on the table -- Hall, on the lamp to the left of Nancy's door -- Hall, above the painting to the right of Nancy's door -- Hall, in the palm tree in front of the elevator -- Nancy's room, in the plastic bag in her suitcase (after it arrives)

Hotel courtyard: -- Hotel, in the plant above the door to the right -- Deli, on the left corner of the bench by the table with the newspaper on it -- Deli, on the little jackalope keyring hanging on the back wall -- Deli, to the right of a pillar next to the trash can (only visible when in the closest view of the trash can)

Train Station: -- Ticket window, in the window opening -- Souvenir machine, on top of the left lamp -- Bearsden platform, under the seats at left (after it's open) -- Lockers, inside locker 33 (after you pay to open the locker)

Giffnock: -- When looking at the train sign, on the ledge of the upper left window -- Close to the pub, on top of the window right of the door below the Raven sign

Bearsden: -- After leaving the closet, on the outlet where the tea pot and toaster are plugged -- In the closet, on the sleeve of the lime green coat at right -- In the bookcase, above the books on the top right

Loch Lomond: -- Outside, under the large rock at right, in the extreme lower right corner of the screen

Training Center: -- High score table, under the table among the targets -- Compound bow case, between the towel stacks on the shelf behind -- Information table, between the pads of sticky notes under the whiteboard at left

Cabin: -- Bunk bed, on the pillow as seen when you first enter the cabin -- TV, on the corner of the red bench to the right when you're looking close at the TV -- Back wall, on the lower ledge of the shutters on the wall (which reveal a computer monitor when you activate the computer)

Bridget's Room: -- Bed, on the hanging above the bed (as seen when you're looking at the green notebook) -- Window curtains, in the right corner of the room (as seen from the coffee table looking closely at the flowers)

Cathedral Hub: -- Facing the archives, on top of the files on left -- Back to the archives, on the floor between two computer banks -- Facing the entrance to the server room (firewall controls to the right), on the floor at left near the hand rail -- While Ewan is away, above the keyboard under the far right monitor -- Inside the spy toys display, on the bottom shelf (after you unlock the display)