Just a heads up: farming souls is going to make your soul memory increase, making summons and invasions much more difficult. Don't fret, though, as soul memory does not affect the online component in NG+ or above, just your soul level.
1st Farming Area: Undead Crypt
If you've been in Undead Crypt, you probably know about those annoying, respawing ghosts. And if you've played Dark Souls 2 at all, you're bound to know that enemies in the game despawn after they're killed a certain amount of time. The thing is, the ghosts will respawn infinitely. All that is required of you, is to ring one of the bells. An undead will usually do it for you, but you can also do it yourself. Ringing a bell will make the ghosts spawn from their gravestones, to which you can then murder them and repeat the process. On new game, I was getting about a 1,000 souls for each kill. Just be careful not to destroy the gravestones, as that will prevent the ghosts from spawing. Don't worry, though, as there is a bell you can ring on the path to the area boss, which will spawn ghosts from towers that can't be broken.
The benefit to this farming technique is that you won't need to use any bonfire ascetics, allowing you to keep the game at the base level of difficulty (if you so desire). Here's a link to the video that explains it better than I do.
2nd Farming Area: Memories of the Ancients
Oh boy. This farming area is so good that it might be patched at some point. Essentially what you want to do is burn an ascetic on the 4th bonfire in the Forest of Fallen Giants. This will bring all the Giant memories into NG+ (and so on). Not only will this allow you to nab the following items: 2 Twinkling Titanite, 2 Bonfire Ascetics, 1 Soul Vessel, 1 Divine Blessing, 2 Fire Seeds, 5 Smooth $ Silky Stones, 1 Petrified Something, 3 Souls of a Great Hero, 3 Wilted Dusk Herbs, 3 Souls of a Hero - it will also allow you to fight the Giant Lord boss again. Which if you tackle with a ranged character (which you can simply change to with a soul vessel, as you will have plenty left over), becomes very easy, as you can stand on the platform to the left and easily dodge his one ranged attack. Killing the boss will grant you a +2 Ring of Giants, a Giant Lord Soul, and 200-300k souls depending on how many bonfire ascetics you have burned.
If you want a more detailed explanation, a reddit user created the guide.
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