The best equipment in the game, the Soul Set, can be made by forging 3 Orihalcon and 100000G (thats one-hundred thousand gold). The easiest way to get all of this is the duplicate cheat.So if you want the whole set (The Soul Weapon, The Soul Cap, The Soul Robe,and The Soul Gloves), you will need 12 Orihalcon and 400000G.

The Soul Set gives you a +60 to Fire, Lightning, and Ice Resistances and also gives a Complete Set bonus of +20 Defense!