Splash Sash

 is a belt and part of the Sunken Set.

Obtaining

 * Crafted by a Shoemaker (Lv. 100) from
 * 35 Kung-Fu Pingwin Tail
 * 9 Royal Pingwin Feather
 * 6 Soft Oak Root
 * 5 Pingwinkle Beak
 * 5 Pandora Master Triquetral
 * 4 Smoked Pebble
 * 2 Ugly Tofu Tuft
 * 1 Diamondine's Concert Ticket