Main files
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Drag and drop the two ReShade folders found inside the IpsuShade_ReShadeFolderRelease.zip into your FFXIV installation \game\ directory. Be sure to merge and overwrite the existing reshade-presets and reshade-shaders folders.
Optional files
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The Ipsusu presets were originally (and currently) included with a GShade install. As such, you should already have the presets and you will be able to find them in the gshade-presets\Ipsusu\ folder! This is for those using ReShade with GShade folders.