Jellyfish Wig

 is a hat.

Obtaining

 * Crafted by a Tailor (Lv. 100) from
 * 32 Shaman Pingwin Beard Hair
 * 10 Royal Pingwin Feather
 * 5 Lord Crow Down
 * 5 Kung-Fu Pingwin Ear
 * 4 Gleaming Pebble
 * 2 Tofubine Egg
 * 1 Emeralda's Diary
 * 1 Peki Peki Fabric