Out of 152 shrines in Zelda: Tears of the Kingdom, a few early-game shrines serve as a tutorial for the game mechanics. Makurukis Shrine is one such shrine in Zelda: TotK that teaches players how to use bows effectively against both stationary and mobile enemies.
While this shrine doesn’t offer any puzzles or difficult challenges, it still offers a Light of Blessing, which you can use to increase your health or stamina. This makes Makurukis Shrine extremely desirable, especially for the perfectionists.
Makurukis Shrine Location

Makurukis Shrine can be found in the western region of Hyrule Ridge. It is to the southwest of Lindor’s Brow Skyview Tower and directly next to the Tabantha Bridge Stable. This shrine also serves as a fast travel point to this stable.
It is to the south of Mount Rhoam, and its exact coordinates are (-2851, 0624, 0233). Interact with its sigil to open the shrine and be prepared to take on a combat challenge.
Makurukis Shrine Walkthrough

Makurukis Shrine in Zelda: TotK doesn’t offer any puzzles. Instead, it offers a combat challenge called Archery. The objective of this combat training is simple. Hit the enemies on their head with arrows.
Pick up the bow and arrows from the left side before entering the hall. You will see a short tutorial on how to use a bow and arrows. Press and hold ZR to take out a bow, aim with the left analog stick, and release the ZR button to shoot the arrow.

The first objective is to shoot the head of a stationary soldier construct. It is simple. Just aim at the head (three glowing eyes) and shoot the arrow. Once you are done, two more soldier constructs will appear.
One of them will be mobile, making it a bit difficult to target its head. Shoot the heads of both soldier constructs to complete the objective.

Once done, a small door will open, leading you to the altar room. Open the treasure chest in the altar room to collect a Strong Construct Bow in Zelda: Tears of the Kingdom. Interact with the sigil on Ruru’s altar to receive a Light of Blessing and complete Makurukis Shrine in Zelda: TotK.