|Drops:||40 Salt (+ ~? Gold)
Drowned Soldier's Ear x1 
Heater Shield x1 
Lock of Hair x1 
Red Shard x1 
Torch x1 
Potato x1 
*: Enhanced Edition Values
Drowned Soldier is a Beast in Salt and Sanctuary
An unarmored drowned sellsword, he must have washed ashore. He exists in a state of undead mindlessness, but he is not completely devoid of combat skill."
- Village of Smiles
- Sunken Keep down from the sanctuary after the retchfeeders and guarded by a heartseeker
- Attack Types:
- Weak vs: Slash, Elements (Especially Holy)
- Strong vs: Strike
- Wields and drops the Heater Shield.
- Is able to do a backsteps with invulnerability frames.
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If you're just farming for the Ears and not the Heartseeker Nerves also, the best spot is the Village of Smiles. Left from the sanctuary, jump the three platforms and you'll find one near the crossbow trap. Kill it, walk back to fountain and repeat.
It's faster than Sunken Keep.
Best farming spot is, of course, the Sunken Keep. If you're looking for their Ears, you can also get Heartseeker Nerves from the ones in the same area. Two birds with one stone. Easy farming for Splendor's and The Three's devotion.