Acorn Hat

Upgrade	Effect	Sell value	Magic Powder
+0	+100 Yellow Bear Jelly Points	15,834	160
+1	+120 Yellow Bear Jelly Points	16,464	163
+2	+140 Yellow Bear Jelly Points	17,262	168
+3	+160 Yellow Bear Jelly Points	18,228	174
+4	+180 Yellow Bear Jelly Points	19,362	186
+5	+200 Yellow Bear Jelly Points	20,664	199
+6	+220 Yellow Bear Jelly Points	22,134	212
+7	+240 Yellow Bear Jelly Points	23,655	273
+8	+270 Yellow Bear Jelly Points	25,332	340
+9	+300 Yellow Bear Jelly Points	27,165	414

Extracting this Treasure returns Magic Powder. The amount is fixed per Treasure and upgrade level — it does not depend on which ingredients were used to evolve it.

Tempting as it is to grab the tail and yank that hat right off, you get the feeling you'd seriously regret it.