Helmet

Helmet is a hat. It is not meant to be worn, other than for allowing you to reach Moon Island (along with the Wood Wings). After using the Helmet to get to Moon Island, it becomes a Cracked Helmet.

The text of this item says AP lost for the target: 2, but the effect is -2 AP for the wearer. See discussion of this confusion at AP lost for the target.

Crafting
It can be made by a Tailor from 10 Black Gobbly Leather, 10 Flax String, and 5 Gobball wool.