Commemorative Cream Roll Towel

Upgrade	Effect	Sell value	Magic Powder
+0	4,000 Crush Points / Evasion Points · -2% HP drain	3,500	160
+1	4,400 Crush Points / Evasion Points · -2.2% HP drain	4,130	163
+2	4,800 Crush Points / Evasion Points · -2.4% HP drain	4,928	168
+3	5,200 Crush Points / Evasion Points · -2.6% HP drain	5,894	174
+4	5,600 Crush Points / Evasion Points · -2.8% HP drain	7,028	186
+5	6,000 Crush Points / Evasion Points · -3% HP drain	8,330	199
+6	6,400 Crush Points / Evasion Points · -3.2% HP drain	9,800	212
+7	6,800 Crush Points / Evasion Points · -3.4% HP drain	11,321	273
+8	7,200 Crush Points / Evasion Points · -3.6% HP drain	12,998	340
+9	8,000 Crush Points / Evasion Points · -4% HP drain	14,831	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.

Even though no one ever went out and bought it, this towel somehow wound up around the house, as towels of this kind are wont to do. It is made by letting cream solidify, rolling it up, and finishing it with powder, resulting in a very soft and fluffy texture. It is much sturdier than it looks, so it can be used for a long time.