To view your list, pause the game and where it shows your collectables you can select View List to see which ones you do or don't have. There are 23 total.
To register them on your list, select your binoculars and click your
to freely move them over desired target and press
to find them. I can post a picture if you're having trouble finding them.
Chimney Sweep - The large mountain with a huge modern building attached to it is your destination here. Climb up the stairs until you reach the tunnel that leads to the back. There are 6 black chimney pipes here and one has a man poking out of one.
Family Stuff - Just after you start the Sacred Art mission, head up the stairs and swing the camera around so you can see a giant bottle on the side of the building. Below and to the right is 2 people. That's your target.
Call for Help, Please! - As you look facing the giant cat, there is a building to the right with coloured dots around the entrance. Around the back is a man stuck in an elevator.
Laser Pablo - Once you have finished with the Par for the Course mission, head to the figure of 8 shaped building, and to the one side is a bright red building with a window. Swing your camera round to see it.
The Witch - On the way to the park that's full of trees before the huge mountain with the modern building around it, you will want to stand next to the square build near the red and blue build. Turn your camera around and click the orange room in the side of the white section.
Shinrin Yoku - Near the start of the game, there is a green building with a flat red roof and a giant head. Face the head, and behind it is a circular arrangement with trees.
Kevin Kong - On the Par for the Course mission, you will eventually reach a point where there is a late tower with guards on it. Clear them and use your binoculars on the tower.
The Capsules - After beating The Twins you can get this rather easily avoiding using the Jetpack. Head towards the yellow building and down the staircase and follow it to the hidden door in the grey building. See the pics for guidance.
Chickaan - Directly to the right of The Party secret is a man stood at his window with an orange background.
Cat Man - In the middle of the map by black apartment blocks is a pale green giant cat in the sky. Swing your camera around to see the rear. That's your target.
Lover on top of the World - Just after the start of the game, you will arrive at a light green building with red square protrusion with window inserts. Facing away from the rest of the map on one of these is a couple sat there.
Paper Plane Poet - This is very hard to see let alone find. Just after the beginning of a game you will find a pale blue building with lifts moving up and down. One lift has a coin. With the lifts facing directly at you, you will need to look north west from here. On top of a roof of a black building is a man throwing paper airplanes from the edge of the roof.
The Nude Thinker - From the top of the Nakatomi Hotel, if you turn your camera around so the Giant Green Cat is to your left there is a grey building with a man at the window.
Raving Solo - Near where you get Laser Pablo, and on the Par for the Course mission, you will see a teal coloured building. Turn your camera around until you see a large window with flashing lights and a man dancing
Nanoflix and Chill - The very first building you start on that has a weapon shop. A window facing away from the rest of map is a person next to the window.
The Bather - Immediately after completing the Cutting Corners mission, head up the red staircase and you will see a person in a swimming pool.
Too Many Meds - During the story mission Cutting Corners to get through the entry maze undetected, if you'd the camera around, the white outer wall has a dancing guy with what looks like red and blue pills on the floor in a small room. Grab them binoculars.
Visiting the Village - The Nakatomi Hotel is a peach coloured building with the name emblazoned on it next to the black bridge. Once on the roof, adjust your camera so you can see a building with some trees on the roof. There are 2 people who are your target.
The Cats Tail - A bit of a mystery as to what exactly is responsible for this one unlocking. But at the huge hill where you get Chimney Sweep, I clicked around the area with a blue button on the mountain side.
Frozen Addict - At the very start of the game you will come to a dark grey building. Swing the camera around so that the white building is bottom of your screen. Then looking at the grey building you will see a window with someone watching TV.
How did you get there? - There is a mission where you need to navigate a simple maze. It's a large square white building that leads to an orange factory. You can't miss it. The place you need to be, is on the upper level to the left as you enter it. So head around and take the stairs up or use the teleport location if you already unlocked it. Once up there, jump off to the next building and you will see a blue building with a spire. On top is a man who is your target
Nanny Apples - This one is easy to miss. After progressing through the game, you will find a series of connected buildings, and one will have a large neon dragon sign on it. Opposite are some other buildings. I stood on the red building directly facing the camera at the aforementioned sign. If you look at one of the windows facing you, you will see someone standing at a window.
The Party - After a mission where you need to take out The Twins you will be in a white building. Swing the camera around, and in an unreachable room will be people sat at table and chairs.
Many thanks to MemoriesofFinal and Clad Master for their help in making this guide a reality. I can't provide a YouTube guide, but hopefully this will suffice until one pops up. If I haven't explained anything in the guide sufficiently, drop a comment below and I will adjust as best I can.