How to reform

Improved LT versions are also available for some headgears.
These can also be produced via the Reforming Process. Some of the basic versions can be produced via crafting.
Talk to Whoopi at (grademk 48, 169).

Smokie Tranformation Leaf

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Smokie Transformation Leaf [1] (19265)		150x Raccoon Leaf (945) 100x Armor Upgrade Stone (Low) (1000434)	-5	Smokie Transformation Leaf-LT [1] (400152) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		300x Raccoon Leaf (945) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
Smokey uses the leaves of transformation. I feel the energy of Smokey. ─────────── For each Refine Level: Increases Magical Damage with every element by 1%. ─────────── Has a chance to transform into Smokie for 5 seconds when dealing Melee Physical Damage. ─────────── Grants following effects while in Smokie form: Has 5% chance to auto-cast bolt spells lv.2 when dealing Melee Physical Damage. ─────────── Refine Level +7: 4% chance to auto-cast Frost Nova lv.5 when dealing Melee Physical Damage. ─────────── Refine Level +8: 3% chance to auto-cast Thunderstorm lv.5 when dealing Melee Physical Damage. ─────────── Refine Level +9 and Base Level 100: 2% chance to auto-cast Hell Inferno lv.5 when dealing Melee Physical Damage. ─────────── Refine Level +10 and Base Level 100: 1% chance to auto-cast Chain Lightning lv.3 when dealing Melee Physical Damage. ─────────── Can be crafted at: <NAVI>Prity<INFO>m_crafting,67,112,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 7 Armor Level: 1 Refinable Weight: 60				An improved version of the transformation leave used by Smokey. ─────────── Base Level at least 120: P.ATK +2 S.MATK +2 ─────────── For each Refine Level: Increases Magical Damage with every element by 1%. ─────────── For each 3 Refine Levels: MATK +2% ─────────── For each 5 Refine Levels: ASPD +1 ─────────── Has a chance to transform into Smokie for 10 seconds when dealing Melee Physical Damage. ─────────── Grants following effects while in Smokie form: MATK +100, HIT +50 Physical melee attacks have 5% chance to auto-cast Level 3 Cloud Kill. (If you learned a higher Level, it will auto cast that Level instead.) Refine Level +7: MATK +50, HIT +25 Refine Level +9: Physical melee attacks have 5% chance to auto-cast Level 5 Hell Inferno additionally. Refine Level +10: Physical melee attacks have 2% chance to auto-cast Level 3 Chain Lightning additionally. ─────────── [Bonus by Grade] [Grade D]: Refine Level +11: Magical attacks have 3% chance to auto-cast Level 9 Fire Ball additionally. ─────────── [Grade C]: P.ATK +2. S.MATK +2 ─────────── [Grade B]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── Type: Armor Position: Head Top Defense: 7 Armor Level: 2 Refinable / Gradable Weight: 60 Required Level: 150

Wickebine's Black Cat Ears

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Wickebine's Black Cat Ears [1] (19134) or +9~+20 Wickebine's Black Cat Ears (5360)		50x Black Cat Doll (7206) 100x Armor Upgrade Stone (Low) (1000434)	-5	Wickebine's Black Cat Ears-LT [1] (400153) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		100x Black Cat Doll (7206) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
Wickebine's black cat ears. ─────────── FLEE +10 ─────────── Increases Critical Damage by 10%. ─────────── Random chance to pierce magical defense of target for 5 sec when dealing magical damage. ─────────── Class Restrictions: All Jobs except Novice ─────────── Can be crafted at: <NAVI>Mony<INFO>m_crafting,51,107,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 4 Armor Level: 1 Refinable Weight: 20 Required Level: 45				An improved version of the black cat ears used by Wickebine. ─────────── FLEE +20 ─────────── Increases Critical Damage by 15%. Increases Magical Damage with every element by 15%. ─────────── Base Level at least 210: P.ATK +2 S.MATK +2 ─────────── Physical attacks have a certain chance to increase Critical by 30 for 10 seconds. Magical attacks have a certain chance to ignore magic defense of all race, except Players, by 100% for 10 seconds. ─────────── Refine Level +7: Increases Critical Damage by additional 10%. Increases Magical Damage with every element by additional 10%. ─────────── Refine Level +9: ATK +5%, MATK +5% ─────────── Refine Level +11: Decreases After Cast Delay by 5%. ─────────── [Bonus by Grade] [Grade D]: Refine Level +11: After Cast Delay -5%. ─────────── [Grade C]: P.ATK +2. S.MATK +2. ─────────── [Grade B]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── Type: Armor Position: Head Top Armor Level: 2 Refinable / Gradable Weight: 20 Required Level: 150

Survival Circlet

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Survival Circlet [1] (19266)		100x Soft Silk (7166) 100x Armor Upgrade Stone (Low) (1000434)	-5	Survival Circlet-LT [1] (400154) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		200x Soft Silk (7166) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
Headdress used by monks. The power to draw the wearer's magic is said to be hidden. ─────────── INT +3 ─────────── For each 2 Refine Levels: MATK +10 ─────────── Refine Level +10: Matk +5% ─────────── Base Level at least 130: Matk +50 ─────────── When equipped with Survivor's Orb: Decreases After Cast Delay by as percent equal to Refine rate of Survivor's Circlet. ─────────── When equipped with Survivor's Rod: For each Refine Level of Survivor's Rod: Matk +10. ─────────── When equipped with Survivor's Manteau: For each 2 Refine Level of Survivor's Manteau: Decreases Variable Casting Time by 5%. ─────────── Can be crafted at: <NAVI>Jewy<INFO>m_crafting,51,107,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 10 Armor Level: 1 Refinable Weight: 50				An improvised version of the headdress used by practitioners. ─────────── INT +3 MATK +50 ─────────── Base Level at least 180: MATK +50 ─────────── Base Level at least 210: P.ATK +2 S.MATK +2 ─────────── For each 2 Refine Levels: MATK +10 ─────────── Refine Level +7: Decreases Variable Casting Time by 10%. ─────────── Refine Level +9: Increases Magical Damage with every element by 15%. ─────────── Refine Level +10: MATK +5% ─────────── Refine Level +11: Increases Magical Damage against Boss class by 20%. ─────────── When equipped with Survivor Orb-LT: Protects from skill cast interruption. Increases Magical Damage against enemies of every element by 10%. Refine Level of Survival Circlet-LT is +11 or higher: Decreases After Cast Delay by 12%. ─────────── [Bonus by Grade] [Grade D]: Refine Level +11: After Cast Delay -5%. ─────────── [Grade C]: P.ATK +2. S.MATK +2. ─────────── [Grade B]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── Type: Armor Position: Head Top Defense: 10 Armor Level: 2 Refinable / Gradable Weight: 50 Required Level: 150

Gold Fish Head Hat

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Gold Fish Head Hat [1] (19264)		150x Shining Scale (954) 100x Armor Upgrade Stone (Low) (1000434)	-5	Gold Fish Hat-LT [1] (400155) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		300x Shining Scale (954) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
A smirk golden fish hat. Every time I open my mouth, it seems fishy. ─────────── Has a chance to endow weapon with Holy element for 60 seconds when dealing physical damage. Has a chance to increase Holy element magic by 10% for 60 seconds when dealing magical damage. ─────────── Refine Level +7: Increased the chance to activate Magical Damage with Holy element increase. ─────────── Refine Level +9: When hit by a physical attack, has a low chance to auto-cast Quagmire lv.1 when receiving physical damage. ─────────── Can be crafted at: <NAVI>Prity<INFO>m_crafting,67,112,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 2 Armor Level: 1 Refinable Weight: 40				An improved version of the puffing gold fish hat. ─────────── Base Level at least 210: P.ATK +2 S.MATK +2 ─────────── Physical attacks have a certain chance to grant Holy element to your weapon for 60 seconds. Magical attacks have a certain chance to increase Magical Damage with Holy element by 20% for 60 seconds. ─────────── Refine Level +7: Increases Melee Physical Damage by 10%. Increases Magical Damage with Holy element by 10%. ─────────── Refine Level +9: ATK +5%, MATK +5% ─────────── Refine Level +11: Increases Magical Damage against Shadow elemental enemies by 20%. ─────────── [Bonus by Grade] [Grade D]: Increases Melee Physical Damage by 5%. Increases Magical Damage with Holy element by 5%. ─────────── [Grade C]: P.ATK +2. S.MATK +2. ─────────── [Grade B]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── Type: Armor Position: Head Top Defense: 2 Armor Level: 2 Refinable / Gradable Weight: 40 Required Level: 150

Tiger King Doll Hat

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Tiger King Doll Hat [1] (5497)		40x Tiger's Footskin (1030) 100x Armor Upgrade Stone (Low) (1000434)	-5	Tiger King Doll Hat-LT [1] (400245) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		80x Tiger's Footskin (1030) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
A hat that imitates the shape of King Tiger. ─────────── STR +2 DEX +2 ─────────── Increases Physical Damage against Brute race by 10%. ─────────── Random chance to transform wearer into King Tiger when dealing or receiving physical attack. While transforming, drains 5 SP every seconds but gain the power of King Tiger. Increasing Refine Level will increase the chance to transform and the power of King Tiger. ─────────── Class Restrictions: All Jobs except Novice ─────────── Can be crafted at: <NAVI>Miguel<INFO>m_crafting,99,174,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 6 Armor Level: 1 Refinable Weight: 40				A hat that imitates the shape of King Tiger. ─────────── STR + 2, DEX + 2, POW + 2, CON + 2. Increases Attack Speed by 10%. Increases Physical Damage against Brute race by 10%. ─────────── Refine Level +7: Increases Melee Physical Damage by 15%. ─────────── Refine Level +9: ATK + 10% ─────────── Refine Level +11: Increases Melee Physical Damage by 10%. ─────────── Physical attacks have a chance to activate Power of the Beast for 10 seconds. ─────────── [Power of the Beast] For each Refine Level: ATK + 35 Refine Level +10: P.ATK + 20 ─────────── [Bonus by Grade] [Grade D]: ATK + 5%. POW + 3 ─────────── [Grade C]: STA +2. Fixed Casting Time -0.5 seconds. ─────────── [Grade B]: P.ATK + 2. RES + 20 ─────────── [Grade A]: P.ATK + 7. ─────────── Type: Armor Position: Head Top Defense: 6 Armor Level: 2 Refinable / Gradable Weight: 40 Required Level: 150

Bacsojin Doll Hat

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Bacsojin Doll Hat [1] (5464)		200x Transparent Celestial Robe (7165) 100x Soft Silk (7166) 100x Armor Upgrade Stone (Low) (1000434)	-5	Bacsojin Doll Hat-LT [1] (400246) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		400x Transparent Celestial Robe (7165) 200x Soft Silk (7166) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
A doll resembles the fairy “Baek-so-jin“. ─────────── INT +3 MDEF +9 ─────────── Increases Magical Damage against Undead race by 10%. ─────────── Random chance to transform wearer into Bacsojin when dealing or receiving magical attack. While in transform, you will lose 10 SP per sec but you will gain more magical power. Higher Refine Level will increase the transform duration and magical power. ─────────── Class Restrictions: All Jobs except Novice ─────────── Can be crafted at: <NAVI>Prity<INFO>m_crafting,67,112,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Armor Level: 1 Refinable				A doll resembles the fairy “Baek-so-jin“. ─────────── INT + 2, DEX + 2, SPL + 2, CON + 2. Decreases Variable Casting Time by 10%. Increases Magical Damage against Undead race by 10%. ─────────── Refine Level +7: Increases Magical Damage with every element by 15%. ─────────── Refine Level +9: MATK + 10% ─────────── Refine Level +11: Increases Magical Damage with every element by 10%. ─────────── Magical attacks have a chance to activate New Spirit for 10 seconds. ─────────── [New Spirit] For each Refine Level: MATK + 35 Refine Level +10: S.MATK + 20 ─────────── [Bonus by Grade] [Grade D]: MATK + 5%. SPL + 3 [Grade C]: WIS +2. Fixed Casting Time -0.5 seconds. [Grade B]: S.MATK + 3. MRES + 20. [Grade A]: S.MATK + 7 ─────────── Type: Armor Position: Head Top Defense: 6 Armor Level: 2 Refinable / Gradable Weight: 40 Required Level: 150

Imp Hat

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Imp Hat [1] (5658)		150x Burning Hair (7122) 100x Armor Upgrade Stone (Low) (1000434)	-5	Imp Hat-LT [1] (400156) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		300x Burning Hair (7122) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
A hat that mimic Imp, the mascot of Thor Volcano Dungeon. ─────────── Random chance to enchant equipped weapon with Fire elemental for 60 sec when dealing physical damage. ─────────── Random chance to increase Magical Damage with Fire element by 10% for 60 sec when dealing magical damage. ─────────── Refine Level +7: Increases the chance of increasing Magical Damage with Fire element. Refine Level +9: Random chance to auto-cast Level 1 Pulse Strike when receiving physical damage. ─────────── Can be crafted at: <NAVI>Trapped Demoness<INFO>m_crafting,99,134,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 1 Armor Level: 1 Refinable Weight: 40				An improved version of the hat modeled after the Imp, the mascot of the Thor Volcano Dungeon. ─────────── Base Level at least 210: P.ATK +2 S.MATK +2 ─────────── Physical attacks have a certain chance to grant Fire element to your weapon for 60 seconds. Magical attacks have a certain chance to increase Magical Damage with Fire element by 20% for 60 seconds. ─────────── Refine Level +7: Increases Melee Physical Damage by 10%. Increases Magical Damage with Fire element by 10%. ─────────── Refine Level +9: ATK +5%, MATK +5% ─────────── Refine Level +11: Increases Damage against Earth elemental enemies by 20%. ─────────── [Bonus by Grade] [Grade D]: Increases Melee Physical Damage by 5%. Increases Magical Damage with Fire element by 5%. ─────────── [Grade C]: P.ATK +2. S.MATK +2. ─────────── [Grade B]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── Type: Armor Position: Head Top Defense: 1 Armor Level: 2 Refinable / Gradable Weight: 40 Required Level: 150

Orbs of Survival

Base Item	Option	Materials	Refine Change	Result Item
+0~+0 Orbs of Survival (19267)		450x Crystal Fragment (7321) 100x Armor Upgrade Stone (High) (1000436)	0	Orbs of Survival-LT (420066)
Orbs that automatically assists its owner. ─────────── MDEF +2 ─────────── Decreases Variable Casting Time by 2%. ─────────── Can be crafted at: <NAVI>Jewy<INFO>m_crafting,51,107,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Low Defense: 2 Armor Level: 1 Weight: 30				An improved version of the freestanding orb that automatically assists the owner. ─────────── Decreases Variable Casting Time by 3%. Increases Magical Damage with every element by 7%. ─────────── Type: Armor Position: Head Low Defense: 2 Armor Level: 2 Weight: 30 Required Level: 150

Officer's Hat

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Officer's Hat [1] (400011)		100x Black Bear Skin (7161) 100x Armor Upgrade Stone (Low) (1000434)	-5	Officer's Hat-LT [1] (400445) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		200x Black Bear Skin (7161) 100x Armor Upgrade Stone (Intermediate) (1000435)	-1
A high-ranking officer's hat. Gold ornaments are the highlight of the understated color tone. ─────────── When equipped, consumes 10 HP every 5 seconds. ─────────── For each 2 Refine Levels: ATK +5 MATK +5 ─────────── Refine Level +7: ATK +5% MATK +5% ─────────── Refine Level +9: Physical attacks have a 5% chance of absorbing 5% of the damage dealt as HP. Physical attacks have a 1% chance of absorbing 3% of the damage dealt as SP. Magical attacks have a 4% chance to recover 300 HP every second for 4 seconds. Magical attacks have a 4% chance to recover 70 SP every second for 4 seconds. ─────────── Can be crafted at: <NAVI>Floating Book<INFO>m_crafting,70,165,0,100,0,0</INFO></NAVI> ─────────── Type: Armor Position: Head Top Defense: 35 Armor Level: 1 Refinable Weight: 40				A high-ranking officer's hat. Gold ornaments are the highlight of the understated color tone. ─────────── For each 2 Refine Levels: ATK + 10, MATK + 10. ─────────── Refine Level +7: ATK + 5%, MATK + 5%. ─────────── Refine Level +9: Physical attacks have a 5% chance of absorbing 5% of the damage dealt as HP. Physical attacks have a 1% chance of absorbing 3% of the damage dealt as SP. Magical attacks have a 4% chance to recover 300 HP every second for 4 seconds. Magical attacks have a 4% chance to recover 70 SP every second for 4 seconds. ─────────── Refine Level +11: Increases Attack Speed by 10%. Decreases Variable Casting Time by 10%. ─────────── [Bonus by Grade] [Grade D]: Increases Physical Damage by 5%. Increases all elemental magic damage by 5%. ─────────── [Grade C]: Refine Level +12: Fixed Casting Time -0.5 seconds. ─────────── [Grade B]: P.ATK + 5 S.MATK + 5 ─────────── Type: Armor Position: Head Top Defense: 35 Armor Level: 2 Refinable / Gradable Weight: 40 Required Level: 100

More info along with their enchants: here

Drooping Thanatos's Dolor

Base Item	Option	Materials	Refine Change	Result Item ⇒ Next Option	Materials	Refine Change
+9~+20 Drooping Thanatos's Dolor [1] (400023)		100x Coagulated Spell (6608) 15x Contaminated Magic (6755) 150x Armor Upgrade Stone (Low) (1000434)	-5	Drooping Thanatos's Dolor-LT [1] (400465) ⇓ +9~+11 ⇒	150x Armor Upgrade Stone (Intermediate) (1000435) 1x Special Hat Hammer (101259)	+1
	OR
		200x Coagulated Spell (6608) 30x Contaminated Magic (6755) 150x Armor Upgrade Stone (Intermediate) (1000435)	-1
A doll hat that resembles Thanatos' agony. There are rumors that this doll is talking. ─────────── Increases Damage against Holy and Shadow elemental, Dragon and Angel race by 10%. ─────────── For each 2 Refine Levels: Increases Damage against Holy and Shadow elemental, Dragon and Angel race by additional 1%. ─────────── MaxHP +5% MaxSP +5% ─────────── Refine Level +7: ATK +5% MATK +5% ─────────── Refine Level +9: Decreases Variable Casting Time by 10%. ─────────── Refine Level +11: Decreases After Cast Delay by 15%. ─────────── Type: Armor Position: Head Top Defense: 30 Armor Level: 1 Refinable Weight: 10				An improved version of the doll hat resembling Thanatos' agony. ─────────── Increases physical and magical damage against holy and shadow property enemies, dragon and angel race monsters by 10% and additional 2% per 3 refine rate. MaxHP + 10%, MaxSP + 7%. ─────────── Refine Level +7: Atk + 5%, Matk + 5%. ─────────── Refine Level +9: Decreases Variable Casting Time by 15%. ─────────── Refine Level +11: Decreases After Cast Delay by 15%. ─────────── [Bonus by Grade] [Grade D]: All Traits +2 ─────────── [Grade C]: RES + 50 MRES + 50 ─────────── [Grade B]: Damage against enemies of every size +10% ─────────── [Grade A]: Decreases Damage taken from Angel race by 5%. ─────────── Type: Armor Position: Head Top Defense: 30 Armor Level: 2 Refinable / Gradable Weight: 10 Required Level: 210