Spirit Mask spirit_mask

What it is for

Loot: exists to be sold or used in a recipe.

Sells to an NPC for about 2,550 gold. Weighs 2 of your carry capacity — and weight is what stops drops once the bag fills up.

The best source is Golden Tanuki, at 66% per kill. Another 3 monsters also drop it. You can farm it at Masked Trail.