Collecting Unsullied Hearts in V Rising is a world away from collecting lumber or gems. As with all hearts, they drop from enemies with circulatory systems. There is a chance on any such enemy to drop an Unsullied Heart, but the rates are low. Killing everything and hoping for one to drop is a great way to get frustrated and quit the game early.
Thankfully, though "farming" might be misleading, there is definitely a way for everyone, early or late game, to farm up Unsullied Hearts. For players just starting out in V Rising, there is a simple way to get a couple without too much risk. For those approaching the endgame, there is another method that brings home veritable bounties of them.
Early Farming
No way guarantees 100% drop rates. Server settings effect drops and plain luck can lean either good or bad. But the best way early on is to target the lowest level V Bloods and take them out. Grab one of the best available PvE weapons, check the Blood Altar, and go hunting.
Don't feel bad about picking on the lowest level V Blood, the Alpha Wolf (16) over and over. If players only need a couple of Unsullied Hearts, they can get some within minutes by tracking him, killing him, then returning and tracking him again. There are ideal base locations right next to him, so this can be a very short and profitable trip.
Endgame Farming
Of course, when requiring a bulk amount of Unsullied Hearts, hunting bosses one at a time and returning to base isn't the most efficient way to spend the time. Those who have entered the endgame can bring home multiple hearts on units that are lesser than V Bloods.
Endgame players will get used to farming in the Silverlight Hills. There's a large silver mine to raid in this location. Instead of the mine, raid the city for Unsullied Hearts. The Clerics, Paladins, and other various patrols in Brighthaven Cathedral and Square have an elevated chance to drop Unsullied Hearts.
V Rising is available in Early Access on PC.