In Tears of the Kingdom, almost every element that was introduced in Breath of the Wild has been doubled down on, forging an experience that fans of the franchise will be playing for many years.
One important aspect that makes a return is 
Heart Containers and Stamina upgrades, and you get these via the same method as in the previous title - through completing shrines and feeding your reward to 
Goddess Statues. But, when you do, you have to make a choice - whether to increase your life or extend stamina.
Now, if you choose the wrong choice and regret it, you’ll likely want to respec, and swap the weight of each to get the right balance. Luckily, this also returns in Tears of the Kingdom and this guide teaches you exactly how to do it.
How to Unlock Respec in Tears of the Kingdom via Horned Statue¶
If you are one of those players who likes to play around with their stats, then knowing how to unlock respec in Tears of the Kingdom will be an absolute necessity. Luckily, it’s actually fairly easy to do so, but if you don’t know where to look, it is certainly missable.
First, you will need to complete the first dungeon in the game - most will go for the Wind Temple. After this, return to 
Lookout Landing and if you haven’t already unlocked the 
Emergency Shelter, speak to 
Scorpis, the main military leader in the makeshift camp. He will tell you about the area, and unlock it, allowing you to freely come and go as you please.
Head down to the Shelter and speak to Jerrin who is concerned about a crack in the Emergency Shelter, leading you to find out more. This will reveal the 
Who Goes There? side adventure integral to unlocking respec.
(1 of 2) Going down the Emergency Shelterladder
Going down the Emergency Shelterladder (left), Receiving the Who Goes There? side adventure from Jerrin (right)
At this point, you then head through the gap in the Emergency Shelter as pointed out by Jerrin, do a right and destroy the rocks in your path. This will reveal the horned statue that will be your point of contact for respeccing.
Once you talk to the statue, it will reveal the respeccing process, and allow you to essentially do one of these for free. After this, it tells you that you can feed it your essence, whether that be health or stamina, and you will be rewarded with 100 Rupees. Then, to claim the container of your choice back, it will cost you 120 Rupees, a net loss of 20 Rupees.
Your respec choices at the horned statue
So, in short, if you want to respec Link’s hearts or stamina, simply visit this horned statue, and make the exchange, costing you 20 Rupees per transaction. This can be done as many times as you want, which is nice for those that want to change up their build for certain temples or bosses.
You can also simply not retrieve your essence back from the statue, and keep the 100 Rupees each time. This will likely make the game much harder, but is always a way for you to keep the challenge going if you like a bit of punishment.
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