Here is a Mini review:
Basically, Fortunes and Winds is the "Manual of the Planes Light". Two problems with the Manual of the Planes are that it is complicated and many players have "been there, done that" through Planescape. This book gives you an optional version.
There are 10 spirit realms;
Chikushudo: the Realm of Animals
Gaki-Do: the Realm of the Hungry Dead
Jugoku: the Realm of Evil (H E double toothpicks)
Meido: the Realm of the Dead (Limbo, waiting for reicarnation)
Ningen-Do: the Realm of Mortals (Rokugan)
Sakkaku: the Realm of Mischief ( for Faerie and Fey)
Tengoku: the Celestial Heavens (Home of the Kami)
Toshigoku: the Realm of Slaughter
Yomi: The Realm of Blessed Ancestors (Heaven for mortals)
Yume-Do: the Realm of Dreams
Jealousy among the realms: All of the Realms exert control over those who visit. The longer you stay, the more "corrupted" you become, untill you become an inhabitant of the realm. The Taint is the form of control by the realm of Jingoku.
Spirit Templates: In the L5R storyline, a great number of spirits returned to Rokugan during the battle of Oblivion's Gate. Here are four templates for them, depending on which realm the escaped from.
Shapeshifters: The shapeshifting spirits of Chikushudo are Rokugan's version of Hengeyokai. There are several types of them presented here:
Fushicho: Phoenix
Inu: Dog (See Inuyasha on the Cartoon channel Saturday night)
Kitsune: Fox
Koumori: Bat
Ryu: Dragon
Saru: Monkey
Tanuki: Badger
Tsuru: Crane
Usagi: Hare
Also here are feats just for shapechangers. Many of these could be adapted for Dopplegangers, Lycanthropes and other shapeshifting creatures.
Each of the different realms is explored, providing which border which, the nature of Control, and native creatures of that realm.
Jingoku: This is Hell on Rokugan, but you must keep in mind that here the Oni have the Homefield advantage. They can resist your magic by carring tainted jade. New Monster, the Onisu, each is the Living Nightmare of a Clan. The worst qualities brought to life.
Gaki-Do: Wicked souls that are punished before being given a second chance at reicarnation are sent here. It is a realm of undeath, especially incorporeal types like ghosts. Most have a specific task to complete to escape Gaki-Do and will do anything to acomplish it.
Sakkaku: The realm of Chaos and Mujina. The Fey of Rokugan come from here, as do Kappa, Kenku and the Bakeneko.
Meido: This is limbo of Rokugan. The recently dead come here to be judged for reicarnation or to be sent to a spirit realm.
Yomi: This is heaven for the enlightened. All blessed ancestors can be found here, as are the few surviving Kitsu and the Shutsudohin, Magic items and objects that achieved sentience before being used up or destoyed.
Tengoku: The celestial heavens. This is where the Lord Moon and Lady Sun reside along with the spirits of the Kami who founded the clans, The Elemental Dragons and the Fortunes.
Chikushudo: The realm of animals. Dire and Legendary animals would come from here, as do the Hengeyokai of Rokugan, the Shapeshifters.
Toshigoku: The realm of never ending battle and slaughter. Those souls here fight never ending battles. Also, here you will find the truth about the Tsuno, who they really are.
Yume-do: The realm of dreams and nightmares. In this realm, the Nezumi, rat people, find their gods. Also, here is where the Naga Akasha, the psychic link, truly resides.
Ningen-Do: Welcome back home.