For this item, you require the Sun Crown, Magic Beasts Hide, and Tough Guy Tattoo. The first two items are the ones that are hard to find.

Bag the Sun Crown by finding the Skull Helmet in the second area of the Heavenly Dias, near a dragon skull. Combine it with an Urn of Saints' Ashes to make it. The Heavenly Dias is located by accessing the extra dungeons and Dragovian Sanctuary. Go to Chateau Felix and use the Godbird Stone to land on the platform to portal with the item.