The Golden Spoon is the twenty-second treasure that can be found in Uncharted: Drake's Fortune.
The Golden Spoon is found in Chapter 5 - The Fortress. This one is very easy to miss. After killing the machine gunner, head up the waterway and go into the room to the right with the torches. There is one pirate here guarding the area. The spoon is behind the ammo boxes to the right of the table. Walk on top of the box in the corner and pick up the spoon.