Squirrel's Refreshing Coconut Water

Upgrade	Effect	Sell value	Magic Powder
+0	+1,000 points for all Jellies while riding Soda Cookie's Surfboard · +10% HP recovery	1,000	160
+1	+1,100 points for all Jellies while riding Soda Cookie's Surfboard · +10.5% HP recovery	2,000	163
+2	+1,200 points for all Jellies while riding Soda Cookie's Surfboard · +11% HP recovery	3,000	168
+3	+1,300 points for all Jellies while riding Soda Cookie's Surfboard · +11.5% HP recovery	4,000	174
+4	+1,400 points for all Jellies while riding Soda Cookie's Surfboard · +12% HP recovery	5,000	186
+5	+1,500 points for all Jellies while riding Soda Cookie's Surfboard · +12.5% HP recovery	6,000	199
+6	+1,600 points for all Jellies while riding Soda Cookie's Surfboard · +13% HP recovery	7,000	212
+7	+1,700 points for all Jellies while riding Soda Cookie's Surfboard · +13.5% HP recovery	8,000	273
+8	+1,800 points for all Jellies while riding Soda Cookie's Surfboard · +14% HP recovery	9,000	340
+9	+1,900 points for all Jellies while riding Soda Cookie's Surfboard · +15% HP recovery	10,000	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.

So cool and sweet, one sip makes you want a second, and a second makes you crave a third. After the third, you'll want a fourth... and after the fourth, it's all gone...