Cutting down trees in Tears of the Kingdom can earn players various materials. As such, they're perfect for farming Hylian Pine Cones and Korok Leaves. Trees in certain areas will also drop 
Acorns, which can be used for cooking.
For some reason, Acorns aren't too common on The Surface in Tears of the Kingdom as they were in Breath of the Wild. Players would do well to farm them early in their journey as Acorns can be traded for a later side quest in TotK. Before Acorn Hunting, it's a good idea to bring along a weapon and bow they don't mind breaking.
Acorns Locations: Where to Find Them
Acorns are a common drop from trees. They will sometimes appear when Link cuts down a tree with a blade. Players can fuse a sharp rock to a stick to create a makeshift Stone Axe. Alternatively, the Master Sword and its ability to recharge instead of break makes it a good woodcutting weapon, too.
Another way to farm Acorns is to shoot squirrels. Every time a squirrel is killed, it'll drop an Acorn. These little critters can usually be found near forests in Hyrule Field or East Necluda.
Great Sky Island
The trees in the starting area (Great Sky Island) will yield acorns. Open the map, and go towards the areas with trees. Players should start from the Ukouh Shrine or the Temple of Time and head south. Use a Stone Axe or a Rusted Weapon for woodcutting. Acorns won't drop from every tree, so players should keep mowing them down until they're satisfied.
Retsam Forest
The Retsam Forest (3849, -2018, 0192) north of the Ancient Hateno Tech Lab is full of squirrels. They'll hear Link if he gets too close, so the best way to pick them off is by using a bow. Like with woodcutting, players will want to equip a bow that they don't mind breaking. While the squirrels are timid, they'll always drop Acorns, so this is a more surefire way of farming than woodcutting.
Where to Use Acorns
If players go to the Hateno Pasture in Hateno Village, they can find a man named Dantz. Speak to him to unlock the "Dantz's Prize Cows" side quest. Dantz is running out of his special feed for his cows, and the primary ingredients just happens to be acorns. Apparently, there's been an increase in squirrel activity around Hateno Village, causing a shortage of acorns.
Link can trade three Acorns to Dantz in exchange for one Fresh Milk. It's the cheaper way of obtaining Fresh Milk, as the other way of getting it is from the Hateno general store or a traveling merchant near Kakariko Village.
Acorns can be cooked together to create a Sautéed Nuts meal. They can also be used with Cane Sugar, Tabantha Wheat, and Goat Butter to make a Nutcake.
The Legend of Zelda: Tears of the Kingdom is available for Nintendo Switch.