Refining items

[Shin Gouken]

k so basically, using various refining abilities you make allsorts. you can turn 50 pheonix downs into a mega-pheonix using med level up. Then using tool refine you can make a pheonix pinion from three mega pheonix's. From there you can use gf ability item refine to make one pheonix spirit from TWENTY pheonix pinions. So at 375gil per pheonix down this is going to cost well over a million gil. Geeze wtf does pheonix spirit do????? (i have a fairly good idea actually)

so what can you make and which items are worth making? i just made 1000 needles which teaches return damage to a GF. is that any good?


edit: so a GF learns the revive ability after wasting all those pheonix downs. well that was crap. alexander already has the revive ability. and i dont plan on dying so that doesnt really help me