Dead Ghosts give Grimoire Cards which are bits of Destiny's background lore.
Earth
There are 17 Dead Ghosts to find on Earth
The Breach 1
There is a Ghost underneath the catwalk to the left side of the large room after you've finished the tutorial A Guardian Rises.
The Breach 2
The other Ghost will require you to go back to the start of the game. You can do this in Explore mode and for the Dead Ghost in the ceiling. It can be quite hard to spot so keep a keen eye out.
The Divide
On your way out of the Breach, look for a billboard between two buildings. There's a Ghost on the billboard's scaffolding; use the crates on the side of to get to them via the roof.
The Steppes
On the way to the Mothyards, look for a large canal and head into the drain pipe. A dead Ghost should be in the foliage,
Mothyards
Look for a crashed aircraft and use its wing as a ramp to a cave. You'll have to defeat the Fallen Captain first; a Dead Ghost should be inside as well.
Lunar Complex
At the very entrance of the Lunar Complex, Go up the stairs a find your way to a machine. You should find a Dead Ghost on top.
In between Mothyard and Forgotten Shores
Look for a crack a crack in the wall on the opposite side of the room from a golden chest. The Dead Ghost should be inside.
Forgotten Shores 1
There should be a broken boat to the right of the shores, enter the cabin and you should find a Dead Ghost by the wheel.
Forgotten Shores 2
The second Dead Ghost in the Forgotten Shores is inside the complext. Go down the stairs from the second signal during Story Mission: The Warmind.
Terrestrial Complex
Coming from the Skywatch, go down the hallway, look to the right. There should be a Dead Ghost in on of the open lockers.
Skywatch
Beneath the helipad: with the crashed helicopters), near the large Hive tower, there is a room accessible via a path through a hole in the side wall. Head down the path at the edge of the helipad and through the exploded wall. The Ghost is on a desk to your right - also a loot chest in the ceiling above you.
Refinery
Once you get to the refinery, look for a room with a Russian logo. Inside it you will find a Dead Ghost.
The Blast
While you're on The Devil's Lair, you'll have to fight a boss. Go towards the boss, enter on the left and go up the stairs to the Dead Ghost. You won't miss it.
The Grottos
To get to the Grottos you have to go past the Forgotten Shore. Follow the shoreline with the sparrow and stick to the coastline. You should eventually come to a pipe and a Dead Ghost should be there.
Moon
There are nine Dead Ghosts on the Moon
Archer's Line
Once you arrive at the first level, look for a pipe up a hill. It should have a yellow stripe. The Dead Ghost is on the pipe.
Archer's Line 2
Look for a shattered dome and head over to it go to the right side and look down into a crack. Jump in and onto the ledge to the Dead Ghost.
Anchor of Light
Look for the main building with a giant satellite dish. Climb and jump your way to find the dead ghost on one of the supporting beams
Hall of Wisdom
Go beyond the room with the glowing chandelier and you should be able to see the Dead Ghost on the ledge next to a crater
Circle of Bones
Immediately go to the right side and go down the hallway. Look for a window that you can jump onto its ledge. Double jump to the area behind it and follow down the path to find the Ghost
The Hellmouth
Once you get to Hellmouth you should see a small camp to the right hand side. Enter the area, and into the first building you see to find the dead ghost
The Gatehouse
This one is pretty easy, once you get to the Gatehouse immediately turn left and go up to the ledge to find the dead ghost
Shrine of Oryx
Near the end of the area, you'll come to a tube where enemies will ambush you. In this room, you'll see some structures that resemble ribs. On the right hand side of this room, find the ghost on top of a pile of rubbish
Temple of Crota
Playing the Chamber of Night in needed here in order to be able to get this. Go down into the Temple and you'll come to a large structure, and then follow the waypoint down some stairs, you'll come to another large structure like the first one you saw. When you enter the room, look up and you should see a small platform above you. You'll need to go across the room, and use some of the environments and objects to make your way up to grab the Dead Ghost
Venus
Venus has 14 Dead Ghosts to collect
Headlands
Ride your sparrow up to the dirt path on the left and when you see some stalagmites popping out of pools of water check them out. The Dead Ghost is behind of the rocks.
The Shattered Coast
Ghost is inside one of the rusted cars right before the ruined building.
Ishtar Academy
Ghost is on the right of the white beam of light. Its on top of a bookshelf to the left.
Ishtar Cliffs
Ghost is on the left near a rock immediately after you reach the swamp area.
Waking Ruins
As soon as you enter the Waking Ruins, make your way up and jump up to the highest part of the building to find the ghost
Campus 9
Look for a rock formation behind the building with a satellite. The ghost will be on the left.
Ishtar Commons
Ghost is in the glass section of a building next to the one with a red tarpaulin.
Ishtar Commons 2
After you get the Ghost from Ishtar Commons 1, head back to the start of the area. Follow the path on the left and a Dead Ghost should be inside a small room on the left.
Hall of Whispers
When you get to the Hall of whispers climb up the stairs and head in to the blue building. Follow the path down the stairs on the right and you should see a tree with a dead ghost resting in its branches.
Ember Caves
Inside the ember caves there is a cave opening to the right. Go through there and the ghost is inside the cave.
Winter's Lair
Stick to the left and look for purple shards. The ghost will be behind them.
Endless Steps
Once you see the giant portal go straight into the light and navigate your way to the light. Go all the way to the flat wall you should see a ghost at the top.