Cozy Blankets

Upgrade	Effect	Sell value	Magic Powder
+0	-5% HP drain	15,834	160
+1	-5.1% HP drain	16,464	163
+2	-5.2% HP drain	17,262	168
+3	-5.3% HP drain	18,228	174
+4	-5.4% HP drain	19,362	186
+5	-5.5% HP drain	20,664	199
+6	-5.6% HP drain	22,134	212
+7	-5.7% HP drain	23,655	273
+8	-5.8% HP drain	25,332	340
+9	-6% HP drain	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.

Warm and cozy all the way, but beware the static. It'll sneak up and give you a sharp little zap. Ouch!