Windy's Ice Candy

Upgrade	Effect	Sell value	Magic Powder
+0	+3% points earned by the Pet	10,680	160
+1	+3.5% points earned by the Pet	11,310	163
+2	+4% points earned by the Pet	12,108	168
+3	+4.5% points earned by the Pet	13,074	174
+4	+5% points earned by the Pet	14,208	186
+5	+5.5% points earned by the Pet	15,510	199
+6	+6% points earned by the Pet	16,980	212
+7	+6.5% points earned by the Pet	18,501	273
+8	+7% points earned by the Pet	20,178	340
+9	+8% points earned by the Pet	22,011	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.

A cold, sweet ice candy brought back from the snowy village. And no, it's definitely not a chunk of hail.