Upon defeating Remilia and finishing the Scarlet Devil Mansion, you'll unlock access to Kourindou and Rinnosuke's synthesis services.
After selecting an item category, you're presented with a three part menu. On the left is a list of all currently available recipes in that category. In the middle is your selected category and the stats and effects of your selected item. On the right is the rarity, who can use it (if its use is restricted), and the required materials. Each recipes can require any amount of up to three different materials. The required amount is listed on the left, and your currently held amount is on the right, highlighted in red if it's insufficient. Items you currently have on hand will be grayed out, and items you can synthesize will be highlighted in yellow. Anything you've never synthesized will be marked as either Lacking Materials or Creatable while anything you've already made (regardless of if you can make it again due to no longer having the item) will be marked as Created.

In order to obtain every recipe, you'll need to progress the game far enough to defeat the final superboss; open two specific chests around the end of the Deepest Depths of Resentment and another specific one near the end of the Barrier Distortion; clear the bonus dungeon Hieda Manor Basement and unlock Akyuu as a party member; clear the quests "The Elemental Emperors Strike Back", "Divine Punishment!", "The Ultimate Goddesses Are Alive!", and "Ultimate Resentment; and defeat at least 7000 youkai (though anything summoned mid battle doesn't count, despite incrementing the counter in the compendium).

Setting Akyuu as your commander doubles the item drop rate, and using Byakuren's Last Word adds an additional x2.1-3 multiplier. Keep in mind that enemies can only drop one item at a time, and the first item in the list takes priority if both would otherwise drop.

Obtaining and synthesizing every recipe at least once will earn you the achievement "Hakurei Synthesist". You do not need to own all synthesized items at the same time, which is impossible anyways as the tier V and tier VII stat boosting accessories can not be remade after being used to make the tier X stat boosting accessories.

This guide will provide grinding spots for three different points in the game: the end of the main story, the end of Lingering Summer Heat, and while progressing through the postgame bonus dungeons. As such, spoilers for locations and quests will be unmarked from this point forward.

Note: Thank you to ZeldaFan024 for providing the exact rooms each enemy can be found in. You can check out their guide on that here: https://steamproxy.com/sharedfiles/filedetails/?id=3038934024

Orichalcum Shards are never outright required for any equipment, but 4 can be spent to synthesize Orichalcum.

Main Game
The Queen of Serpents is a rather common spawn in Hieda Manor Basement, especially in B1F rooms B and C, and with Akyuu, you can buff that 4% to 8%, which is almost 10%, so it's almost reasonable.

LSH
Defeating Rumia gets you two shards guaranteed every time, which is great for getting Orichalcum in early LSH, but once you unlock the 7 and 8 star quests, you'll be able to grind Orichalcum directly and easily, rendering this material redundant.

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Adamantite Shards are never outright required for any equipment, but 4 can be spent to synthesize Adamantite.

Main Game
The Lesser Dragonfly is a pretty common spawn throughout the entirety of Hieda Manor Basement, most easily found in rooms B1F B and C, and it often spawns in groups, making the low drop rate feel a bit more reasonable.

LSH
Defeating Mystia and Wriggle gets you two shards guaranteed every time, which is great for getting Adamantite in early LSH, but once you unlock the 7 and 8 star quests, you'll be able to grind Adamantite directly and easily, rendering this material redundant.

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A minimum of 158 Iron Ore is required to synthesize every item, and an extra 59 would be required to recreate any equipment used in synthesis.

Synth - 3x Pretty Mirror

Main Game
The Earth Dragon, Mikoshi Nyuudou, and Mining Village all spawn in Hieda Manor Basement, with the former on B2F onwards and the latter spawning throughout the dungeon. Mining Villages even often appear in pairs, making them valuable targets.

Earth Dragons appear most easily in rooms B2F F and B3F A; Mikoshi Nyuudous appear most easily in rooms B1F B and C; and Mining Villages appear most easily in rooms B1F D and E.

LSH
The Great Sunflower Fairy (Sword) is most easily found in room A of the Garden of the Sun (Hatred). Any encounter that doesn't feature a Furfur will include some combination of Great Sunflower Fairies.

Bonus Dungeons
The Highway Star and Queen Basilisk appear most commonly in room A of the Library Depths and room C of the Temple Depths respectively, and while they're tough enemies (the Highway Star, especially), Iron Ore is a nearly guaranteed drop with Akyuu as commander, and the Highway Star often spawns in groups.

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A minimum of 157 Bamboo Poles is required to synthesize every item, and an extra 40 would be required to recreate any equipment used in synthesis.

Synth - 3x Pretty Mirror

Main Game
Just like with Orichalcum Shards, the Queen of Serpents is the best target for grinding Bamboo Poles in the main game. It appears most commonly rooms B1F B and C of Hieda Manor Basement.

LSH
The Great Sunflower Fairy (Spear) is most easily found in room A of the Garden of the Sun (Hatred). Any encounter that doesn't feature a Furfur will include some combination of Great Sunflower Fairies.

Bonus Dungeons
The Harpyia Empress, Succubus Queen, and Death Realm Petals can all be found pretty commonly in rooms A and C of Library Depths and defeated incredibly easily. With Akyuu as commander, Bamboo Poles are a nearly guaranteed drop.

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A minimum of 171 Pickling Weights is required to synthesize every item, and an extra 56 would be required to recreate any equipment used in synthesis.

Synth - 3x Pretty Mirror

Main Game
The Hill Giant and Ogre appear most commonly in rooms B2F E and B2F A respectively of Hieda Manor Basement. While they're rather tough, the drop rates are worth the trouble, especially since their difficulty drawing out the fight makes it easier to proc Byakuren's Last Word and boost the rate even further.

LSH
The Great Sunflower Fairy (Axe) is most easily found in room A of the Garden of the Sun (Hatred). Any encounter that doesn't feature a Furfur will include some combination of Great Sunflower Fairies.

Bonus Dungeons
The Ogre King is best found in room B of the Library Depths while the Gelatinous Matter Emperor and Lastbeard are best found in rooms C and B of the Temple Depths respectively. All three are nearly guaranteed to drop Pickling Weights with Akyuu as commander, but just keep in mind that the Ogre King is incredibly bulky, and the Lastbeard reflects physical attacks.

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A minimum of 57 Magic Medals is required to synthesize every item, and an extra 12 would be required to recreate any equipment used in synthesis.

Synth - 1x Iron Ore, 1x Bamboo Pole, 1x Pickling Weight

Main Game
The Mikoshi Nyuudou and Gold Slime are best found in rooms B1F B and C and B1F D and E of Hieda Manor Basement respectively, and the latter is incredibly common, making this material rather easy to grind for.

LSH
Clearing the quest "Counterattack on Titans" rewards you with a guaranteed 7 Magic Medals, making this material trivial to grind for, so long as you have a party that can clear it consistently.

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A minimum of 126 Pretty Mirrors is required to synthesize every item, and an extra 19 would be required to recreate any equipment used in synthesis.

Synth - 3x Magic Medal

Main Game
The Yato no Kami and Oboroguruma can be found together most easily in room J of Inner Eientei, and their 50% drop rates can be boosted to a guaranteed 100% with Akyuu as commander. Just keep in mind that the Yato no Kami reflects magic, and the Oboroguruma reflects physical attacks.

A minimum of 319 Steel is required to synthesize every item, and an extra 120 would be required to recreate any equipment used in synthesis.

Synth - 1x Iron Ore, 1x Bamboo Pole, 1x Pickling Weight

Main Game
The Yaksha, Houkigami, Lycanthrope, and Metal Turtle can all be found collectively most easily in room J of Inner Eientei. The Yaksha always appears alongside a Lycanthrope and two Houkigami here while the Metal Turtle always spawns in pairs, making the odds of getting Steel to drop really good, especially with Akyuu as commander.

LSH
The Aura Parasite can be found most easily in room K of the Forest of Magic (Hatred) alongside a Manhunter, and it's guaranteed to drop a Steel so long as Akyuu is commander.

Bonus Dungeons
The Silver Mining Village can be found most easily in room B of Temple Depths, appearing in a good chunk of encounters in the pool, and having Akyuu as commander can make its Steel drop guaranteed, leading to an easy 4 Steel for every loop of the room.

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A minimum of 116 Gold Nuggets is required to synthesize every item, and an extra 44 would be required to recreate any equipment used in synthesis that can be remade.

Synth - 1x Diamond, 1x Emerald

Main Game
The Dryad Queen can be found most easily in room C of the Gorgon Sanctuary, and its 15% drop rate can be buffed to a surprisingly high 30% with Akyuu as commander. Just bring a way to deal with Bad Vars to be able to counter Exhaust.

LSH
Defeating Nazrin, the easiest quest boss in the game, will net you a guaranteed 2 Gold Nuggets on every run, making this a rather quick grind.

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A minimum of 32 Elemental Spheres is required to synthesize every item, and an extra 23 would be required to recreate any equipment used in synthesis.

Synth - 2x Fire Shard, 2x Water Shard, 2x Earth Shard

Main Game
The Rainbow can be found rather easily throughout the Grand Temple, most commonly in room G and often spawning in groups, though the drop rate is still somewhat unreasonable.

Bonus Dungeons
The Towers found throughout the Deepest Depths of Resentment have a slightly better drop rate, and they sometimes spawn all together in room A, but it's still low enough that you might just be better off synthesizing these instead.

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A minimum of 35 Military Tactics Books is required to synthesize every item, and an extra 19 would be required to recreate any equipment used in synthesis.

Synth - 2x Fire Shard, 2x Water Shard, 2x Earth Shard

Main Game
While the Youkai Hunter can be found most easily in room F of the Lakebed Temple with team 3, it's best to search in Inner Lakebed Temple room L instead as it spawns in trios there, though the drop rate is still somewhat unreasonable.

Bonus Dungeons
The Blood Unicorn can be found most easily in rooms A and B of the Barrier Distortion and has a slightly better drop rate, but it's still low enough that you might just be better off synthesizing these instead.

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A minimum of 29 Diamonds is required to synthesize every item, and an extra 18 would be required to recreate any equipment used in synthesis.

Synth - 1x Earth Crystal, 1x Thunder Crystal

Main Game
Unfortunately, your best option is a pathetic 2% from the Yaksha, which is most easily found in room T of Eientei with team 2 where it can spawn in groups of up to 4. I highly recommend just waiting 'til Lingering Summer Heat.

LSH
Defeating the Machine Dragon Type-0 nets you two Diamonds on every run, making this an easy grind.

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A minimum of 24 Emeralds is required to synthesize every item, and an extra 18 would be required to recreate any equipment used in synthesis.

Synth - 1x Fire Crystal, 1x Water Crystal

Main Game
While the Ika Daemon only has a 4% drop rate for Emeralds, it's often found in groups of up to 5 in room K of the Inner Lakebed Temple, making it somewhat reasonable to try and farm for with Akyuu as commander. Just make sure you can handle taking up to 5 Mental Blasts per turn.

LSH
Defeating the King Flayer nets you two Emeralds on every run, and seeing as you're meant to insta-kill it, this is easily the fastest grind in the game.

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A minimum of 13 Daemon Hearts is required to synthesize every item, and an extra 13 would be required to recreate any equipment used in synthesis.

Main Game
The Lightning Baron is a rare spawning midboss found in room E of the Gorgon Sanctuary. While it looks intimidating, it's surprisingly easy to handle so long as you have enough Dark resist throughout the party.

LSH
The Challenger from Another World is one of the hardest quest bosses available before finishing Lingering Summer Heat, but managing to defeat it gives you a guaranteed 2 Daemon Hearts every time.

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Divine Spirit Shards are never required outright for any equipment, but 3 can be spent to synthesize a Divine Spirit Stone.

LSH
Completing the quest "Surpassing Sage & Becoming Grand Sorcerer" will net you a guaranteed Divine Spirit Shard plus up to 2 more if Amukihajah Lv. 70 and/or Uzubogikhi Lv. 70 are present.

Platinum Shards are never required outright for any equipment, but 3 can be spent to synthesize Platinum Ore.

LSH
As long as you set Akyuu as your commander, completing the quest "There's More to Life Than Just Physical" will net you a guaranteed 3 Platinum Shards, which is enough to make 1 Platinum Ore.

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Barrier Fragments are never required outright for any equipment, but 3 can be spent to synthesize a Barrier Stone.

LSH
Clearing the quest "We Four Kings of Death Have Returned" will net you a guaranteed Barrier Fragment and up to 4 more if you're lucky with drops.

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A minimum of 9 Black Diamonds is required to synthesize every item.

Synth - 1x Fire Crystal, 1x Thunder Crystal, 1x Diamond

Bonus Dungeons
So long as you set Akyuu as your commander, defeating Sandalphon and Metatron will net you a guaranteed 2 Black Diamonds every time.

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A minimum of 19 Mythril Nuggets is required to synthesize every item.

Synth - 1x Water Crystal, 1x Earth Crystal, 1x Emerald

Bonus Dungeons
Clearing the quest "A Formidable Team" will net you a single Mythril Nugget every time, though considering how easy it is to get Emeralds, it may just be faster to synthesize them instead if you have the crystals to spare.

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A minimum of 2 Susanoh's Arms is required to synthesize every item.

Synth - 2x Relic of the Gods, 2x Gold Nugget, 2x Black Diamond

Bonus Dungeons
Susanoh is found most easily in room C of the Temple Depths and should drop both the Susanoh's Arms you need after not too long, especially if you set Akyuu as your commander and use Byakuren's Last Word. Just make sure you have plenty of PDef and Slash resist throughout the party.

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A minimum of 2 Snake God's Curses is required to synthesize every item.

Synth - 3x Relic of the Gods, 3x Gold Nugget, 3x Mythril Nugget

Bonus Dungeons
Cernunnos is a rare spawning midboss found semi-uncommonly in room P of the Barrier Distortion and spawns in pairs, meaning it should drop both Snake God's Curses after not too long, especially if you set Akyuu as your commander and use Byakuren's Last Word. If you're having trouble finding it, it's more common in room N where it spawns alone instead. Just make sure you kill it quickly to minimize the chances of it using Pain Bond.

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A minimum of 2 Weekends of the End is required to synthesize every item.

Synth - 1x God Idol, 1x Great Orichalcos Crystal, 2x Super Ajan

Bonus Dungeons
The Terminator Custom is a rare spawning midboss found most easily in room L of the Barrier Distortion and is vulnerable to Instant Death, meaning it should drop both Weekends of the End before too long, especially if you set Akyuu as your commander and use Byakuren's Last Word. Just make sure to debuff its PAtk and Acc immediately in case the Instant Death takes a few casts. While it's more common in room R, that room is incredibly dangerous and has multiple common enemies that like to immediately trap you, making it ill-advised to grind there.

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A minimum of 1 Broken Belt is required to synthesize every item, and an extra 1 would be required to recreate any items used in synthesis.

Bonus Dungeons
Haborym, Bune, and Allocer are rare spawning midbosses all found in the Barrier Distortion with the former 2 in room R and the latter in room P. Each is incredibly powerful, but so long as you're equipped to deal with their respective element, it shouldn't be too difficult to get the 1 Broken Belt you need, especially if you set Akyuu as your commander and use Byakuren's Last Word.

A minimum of 14 Fire Shards is required to synthesize every item.

Main Game
The Phoenix is found most easily in room H of the Grand Temple and is often accompanied by another Phoenix, and the room also has many encounters with Rainbows, leading to an easy grind for Fire Shards, especially with Akyuu as commander.

Note - While the Elder Salamander has a 100% Fire Shard drop rate, it also has a 25% Fire Crystal drop rate in its priority slot, meaning it effectively drops Fire Shards only 75% of the time instead.

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A minimum of 14 Water Shards is required to synthesize every item.

Main Game
The Ammonite is found most easily in room I of the Grand Temple and is often accompanied by another Ammonite or multiple Tritons, leading to an easy grind for Water Shards, especially with Akyuu as commander. The Charybdis (often accompanied by 2 Tritons) can also be found often in room E on the way over there.

Note - While the Undyne Queen has a 100% Water Shard drop rate, it also has a 25% Water Crystal drop rate in its priority slot, meaning it effectively drops Water Shards only 75% of the time instead.

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A minimum of 13 Earth Shards is required to synthesize every item.

Main Game
The Python is found most easily in room H of the Grand Temple and is often accompanied by another Python or a Tantan Kororin or two, leading to a relatively easy grind for Earth Shards, especially with Akyuu as commander.

Note - While the Royal Earth has a 100% Earth Shard drop rate, it also has a 25% Earth Crystal drop rate in its priority slot, meaning it effectively drops Earth Shards only 75% of the time instead.

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A minimum of 13 Thunder Shards is required to synthesize every item.

Main Game
The Eurus is found most easily found in room I of the Grand Temple and is often accompanied by another Eurus, leading to an easy grind for Thunder Shards, especially with Akyuu as commander.

Note - While the Sylph Princess has a 100% Thunder Shard drop rate, it also has a 25% Thunder Crystal drop rate in its priority slot, meaning it effectively drops Thunder Shards only 75% of the time instead.

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A minimum of 21 Fire Crystals is required to synthesize every item.

Synth - 3x Fire Shard

Main Game
The Phoenix is found most easily in room H of the Grand Temple and is often accompanied by another Phoenix, though the drop rate is particularly low.

LSH
The Elder Salamander is found in room O of the Underground and even drops a Fire Shard every time it doesn't drop a Fire Crystal, meaning the grind is always progressing.

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A minimum of 21 Water Crystals is required to synthesize every item.

Synth - 3x Water Shard

Main Game
The Ammonite is found most easily in room I of the Grand Temple and is often accompanied by another Ammonite, though the drop rate is particularly low.

LSH
The Undyne Queen is found in room N of the Underground and even drops a Water Shard every time it doesn't drop a Water Crystal, meaning the grind is always progressing.

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A minimum of 21 Earth Crystals is required to synthesize every item.

Synth - 3x Earth Shard

Main Game
The Python is found most easily in room H of the Grand Temple and is often accompanied by another Python, though the drop rate is particularly low.

LSH
The Royal Earth is found in room M of the Underground and even drops an Earth Shard every time it doesn't drop an Earth Crystal, meaning the grind is always progressing.

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A minimum of 22 Thunder Crystals is required to synthesize every item.

Synth - 3x Thunder Shard

Main Game
The Eurus is found most easily in room I of the Grand Temple and is often accompanied by another Eurus, though the drop rate is particularly low.

LSH
The Sylph Princess is found in room L of the Underground and even drops a Thunder Shard every time it doesn't drop a Thunder Crystal, meaning the grind is always progressing.

A minimum of 23 Donation Boxes is required to synthesize every item.

Main Game
The Jane-o'-Lantern is most often found in room B2F B of Hieda Manor Basement and is rather easy to defeat.

LSH
Defeating the Elite Yukkuri will net you 1 guaranteed Donation Box and potentially a second so long as it doesn't drop a Legendary Donation Box instead.

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A minimum of 23 Magic Mushrooms is required to synthesize every item.

Main Game
The Whiz Bang is most easily found in rooms B1F D and E of Hieda Manor Basement and often spawns in pairs.

LSH
Defeating the Lesser Marisahedron will net you 1 guaranteed Magic Mushroom and potentially a second so long as it doesn't drop a Millennium Mushroom instead.

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A minimum of 23 Shed Snakeskin is required to synthesize every item.

Main Game
The Ame no Torifune is a semi-uncommon spawn most easily found in room B2F C of Hieda Manor Basement, though it's rather bulky and can heal and revive. Make sure to bring enough Exorcism to deal with it.

LSH
Defeating the Nurikabe Brothers will net you 1 guaranteed Shed Snakeskin and potentially a second so long as they don't drop a Shed Serpentskin instead.

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A minimum of 23 Crow Feathers is required to synthesize every item.

Main Game
The Moh Shuvuu can be found throughout Hieda Manor Basement relatively easy, appearing most often rooms B1F F and G. Just make sure you either kill it quickly or bring Charm resistance.

LSH
Defeating the Nurikabe Brothers will net you 1 guaranteed Crow Feather and potentially a second so long as they don't drop a Great Crow's Beak instead.

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A minimum of 23 Silver Trays is required to synthesize every item.

Main Game
The Dragon Maid Master can be found most easily in room B2F C of Hieda Manor Basement and can be defeated without too much trouble.

LSH
Defeating Flandre 2 will net you 1 guaranteed Silver Tray and potentially a second so long as she doesn't drop a Gold Tray instead.

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A minimum of 23 Elemental Shards is required to synthesize every item.

Main Game
The Luminescence is found most easily in rooms B3F B and C of Hieda Manor Basement, where it sometimes spawns with a Lich, and is a rather difficult enemy, though you should be fine so long as you bring enough Light resist.

LSH
Defeating the Illuminated Manuscript will net you 1 guaranteed Elemental Shard and potentially a second so long as it doesn't drop an Elemental Crystal instead.

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A minimum of 23 Invention Ideas is required to synthesize every item.

Main Game
The Red Skelton is an incredibly weak and common spawn in rooms B1F B and C of Hieda Manor Basement.

LSH
Defeating the Nurikabe Brothers will net you 1 guaranteed Invention Idea and potentially a second so long as they don't drop a Foreign Culture Idea instead.

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A minimum of 23 Sewing Needles is required to synthesize every item.

Main Game
Asterius is easily found in rooms B1F F and G of Hieda Manor Basement and often spawns in pairs.

LSH
Defeating the Guffawing Tire will net you 1 guaranteed Sewing Needle and potentially a second so long as it doesn't drop a Gosun Nail instead.

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A minimum of 23 Eyeballs is required to synthesize every item.

Main Game
The Lesser Vampire is most easily found in room B2F C of Hieda Manor Basement.

LSH
Defeating the Veteran Flayer will net you 1 guaranteed Eyeball and potentially a second so long as it doesn't drop a Giant Eyeball instead.

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A minimum of 23 Rusted Blades is required to synthesize every item.

Main Game
The Daemon Commander is an uncommon spawn most easily found in room B2F B of Hieda Manor Basement and is surprisingly easy, despite being the daemon counterpart to the Ame no Torifune.

LSH
Defeating the Ultra Swordmaster (Quest) will net you 1 guaranteed Rusted Blade and potentially a second so long as it doesn't drop a Sharpened Blade instead.

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A minimum of 23 Phoenix Feathers is required to synthesize every item.

Main Game
The Meragorg is an uncommon spawn best found in room B2F D of Hieda Manor Basement and is particularly powerful, so be prepared.

Note - While the Lesser Daemon (Purple) in Inner Eientei has the same drop rate, it seems to be a notably rarer spawn.

LSH
Defeating Kaguya 2 will net you 1 guaranteed Phoenix Feather and potentially a second so long as she doesn't drop a Phoenix Wing instead.

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A minimum of 23 Unrecorded Scrolls is required to synthesize every item.

Main Game
The Lich is found most easily in rooms B3F B and C of Hieda Manor Basement sometimes with the Luminescence and is a rather difficult enemy, but you should be fine so long as you bring enough Earth or Mystic damage.

LSH
Defeating the All-Knowing SSD will net you 1 guaranteed Unrecorded Scroll and potentially a second so long as it doesn't drop an Ancient Scroll instead.

A minimum of 12 Lizard's Tails is required to synthesize every item.

LSH
Defeating the Strong Kedama will net you 1 guaranteed Lizard's Tail and potentially a second one so long as it doesn't drop a Millennium Turtleshell instead.

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A minimum of 12 Frozen Frogs is required to synthesize every item.

LSH
Defeating Fairy A will net you 1 guaranteed Frozen Frog and potentially a second one so long as she doesn't drop a Completely Frozen Frog instead.

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A minimum of 12 Suppositories is required to synthesize every item.

LSH
Defeating the Bamboo Monster (Quest) will net you 1 guaranteed Suppository and potentially a second one so long as it doesn't drop a Hourai Suppository instead.

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A minimum of 12 Lifeblood is required to synthesize every item.

LSH
Defeating the Belchian will net you 1 guaranteed Lifeblood and potentially a second one so long as it doesn't drop a Fresh Lifeblood instead.

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A minimum of 12 Oni Fragments is required to synthesize every item.

LSH
Defeating the Titan will net you 1 guaranteed Oni Fragment and potentially a second one so long as it doesn't drop an Oni Crystal instead.

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A minimum of 12 Flowers is required to synthesize every item.

LSH
As the Flower is the only character material without an associated quest, you instead have to rely on chests and enemy drops. Your initial best bet is the Top Ace in room L of the Underground, which sometimes spawns alongside itself. Additionally, the following enemies in the Underground have a 5% chance of dropping a Flower: Queen Bee, Oikumushi, High Fairy (Staff), High Bakebake, Super Kedama, Fuuri, Phoenixian Amaryllis, Death Ghost, Harpyia Queen, Yakusa no Ikazuchi no Kami, Spartan Soldier, Aosagi no Hi, Dragonfly, Scarletcap, Centaurus Knight (Sword), Centaurus Knight (Spear), Centaurus Knight (Axe), Chiron, and Hell's Pincers.

Bonus Dungeons
The best enemy for grinding Flowers, however, is Tsukuyomi, found most easily in room H of the Deepest Depths of Resentment. While it's much more common in room K, you can actually flee from encounters in room H. Additionally, the following enemies in the Deepest Depths of Resentment have a 10% chance of dropping a Flower: Top Ace 2, Ogre Mage, Patriotic Dogazer, Parapuzosia, Leopard II, Elite Dullahan, Minotauro Zombie, and Resentment Silkmoth. The Death Mushroom also has a 5% chance of dropping a Flower.

A minimum of 10 Legendary Donation Boxes is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Donation Box

Main Game
The Bodaiju is a rare spawning midboss in room B of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Legendary Donation Boxes before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Elite Yukkuri has a lower drop rate than the Bodaiju, it's much easier to encounter and defeat, and each run will net you a Donation Box or 2 even if you don't get the Legendary Donation Box.

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A minimum of 10 Millennium Mushrooms is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth -x3 Magic Mushroom

Main Game
The Marisahedron is a rare spawning midboss in room A of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Millennium Mushrooms before too long, especially with Akyuu as commander and if you use Byakuren's Last Word. As a note, if you return around the end of Lingering Summer Heat, Litos can one-shot this with Cosmic Supercluster.

LSH
While the Lesser Marisahedron has a lower drop rate than the Marisahedron, it's much easier to encounter and defeat, and each run will net you a Magic Mushroom or 2 even if you don't get the Millennium Mushroom.

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A minimum of 12 Shed Serpentskin is required to synthesize every item, and an extra 12 would be required to recreate any equipment used in synthesis.

Synth - x3 Shed Snakeskin

Main Game
Crom Cruach is a rare spawning midboss in room F of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Shed Serpentskin before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Nurikabe Brothers have a lower drop rate than Crom Cruach, they're much easier to encounter and defeat, and each run will net you a Shed Snakeskin or 2 even if you don't get the Shed Serpentskin.

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A minimum of 10 Great Crow's Beaks is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Crow Feather

Main Game
Hekatoncheir is a rare spawning midboss in room D of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Great Crow's Beaks before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Nurikabe Brothers have a lower drop rate than Hekatoncheir, they're much easier to encounter and defeat, and each run will net you a Crow Feather or 2 even if you don't get the Great Crow's Beak.

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A minimum of 10 Gold Trays is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Silver Tray

Main Game
Capricorn is a rare spawning midboss in room B of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Gold Trays before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While Flandre 2 has a lower drop rate than Capricorn, she's much easier to encounter and defeat, and each run will net you a Silver Tray or 2 even if you don't get the Gold Tray.

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A minimum of 10 Elemental Crystals is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Elemental Shard

Main Game
The Ambivalenz is a rare spawning midboss in room D of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Elemental Crystals before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Illuminated Manuscript has a lower drop rate than the Ambivalenz, it's much easier to encounter and defeat, and each run will net you an Elemental Shard or 2 even if you don't get the Elemental Crystal.

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A minimum of 10 Foreign Culture Ideas is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Invention Idea

Main Game
The Druid is a rare spawning midboss in room C of the Gorgon Sanctuary. So long as you can beat it consistently, it should drop some Foreign Culture Ideas before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Nurikabe Brothers have a lower drop rate than the Druid, they're much easier to encounter and defeat, and each run will net you an Invention Idea or 2 even if you don't get the Foreign Culture Idea.

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A minimum of 10 Gosun Nails is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Sewing Needle

Main Game
Alice is unfortunately out of luck during the main game. Her Gorgon Sanctuary enemy is the Rare Beetle, which is an incredibly rare spawn in every room except A. I've only ever seen it a few times. Instead, you'll likely have to fall back on Asterius, which spawns semi-commonly in Hieda Manor Basement rooms B1F F and G and often in pairs.

LSH
Thankfully, Alice has much more luck in Lingering Summer Heat. The Guffawing Tire is much easier to encounter than the Rare Beetle, has a higher drop rate than Asterius, and will still give you a Sewing Needle or 2 even if you don't get the Gosun Nail.

A minimum of 10 Giant Eyeballs is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Eyeball

Main Game
The Lightning Baron is a rare spawning midboss in room E of the Gorgon Sanctuary. So long as you can defeat it consistently, it should drop some Giant Eyeballs before too long, though unfortunately, it's the only Gorgon Sanctuary midboss with a material in its priority slot, so you'll need to hope it doesn't drop the Daemon Heart and override a potential Giant Eyeball drop, meaning it may be best to avoid using Byakuren's Last Word.

LSH
While the Veteran Flayer has a lower drop rate than the Lightning Baron (even accounting for needing the Daemon Heart to not drop instead), it's much easier to encounter and defeat, and each run will net you an Eyeball or 2 even if you don't get the Giant Eyeball.

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A minimum of 10 Sharpened Blades is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Rusted Blade

Main Game
The Daemonsider is a rare spawning midboss in room A of the Gorgon Sanctuary. So long as you can defeat it consistently, it should drop some Sharpened Blades before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the Ultra Swordmaster (Quest) has a lower drop rate than the Daemonsider, it's much easier to encounter and defeat, and each run will net you a Rusted Blade or 2 even if you don't get the Sharpened Blade.

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A minimum of 10 Phoenix Wings is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Phoenix Feather

Main Game
The Two-Headed Dragon is a rare spawning midboss in room E of the Gorgon Sanctuary. So long as you can defeat it consistently, it should drop some Phoenix Wings before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While Kaguya 2 has a lower drop rate than the Two-Headed Dragon, she's much easier to encounter and defeat, and each run will net you a Phoenix Feather or 2 even if you don't get the Phoenix Wing.

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A minimum of 10 Ancient Scrolls is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Unrecorded Scroll

Main Game
Pendragon is a rare spawning midboss in room C of the Gorgon Sanctuary. So long as you can defeat him consistently, he should drop some Ancient Scrolls before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

LSH
While the All-Knowing SSD has a lower drop rate than Pendragon, it's much easier to encounter and defeat, and each run will net you an Unrecorded Scroll or 2 even if you don't get the Ancient Scroll.

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A minimum of 10 Millennium Turtleshells is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Lizard's Tail

LSH
Even if the Strong Kedama doesn't drop a Millennium Turtleshell, each run will still net you a Lizard's Tail or 2.

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A minimum of 10 Completely Frozen Frogs is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Frozen Frog

LSH
Even if Fairy A doesn't drop a Completely Frozen Frog, each run will still net you a Frozen Frog or 2.

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A minimum of 10 Hourai Suppositories is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Suppository

LSH
Even if the Bamboo Monster (Quest) doesn't drop a Hourai Suppository, each run will still net you a Suppository or 2.

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A minimum of 10 Fresh Lifeblood is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Lifeblood

LSH
Even if the Belchian doesn't drop a Fresh Lifeblood, each run will still net you a Lifeblood or 2.

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A minimum of 10 Oni Crystals is required to synthesize every item, and an extra 8 would be required to recreate any equipment used in synthesis.

Synth - x3 Oni Fragment

LSH
Even if the Titan doesn't drop an Oni Crystal, each run will still net you an Oni Fragment or 2.

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A minimum of 9 Pretty Flowers is required to synthesize every item, and an extra 7 would be required to recreate any equipment used in synthesis.

Synth - x3 Flower

Bonus Dungeons
As the Pretty Flower doesn't have an associated quest boss, Akyuu instead has to rely on the Enraged Qilin, a particularly powerful enemy found most easily in room B of Temple Depths. So long as you can beat it consistently, it should drop some Pretty Flowers before too long, especially with Akyuu as commander and if you use Byakuren's Last Word.

A minimum of 20 Netherworld Peaches is required to synthesize every item.

Main Game
The Zaqqum are by far the easiest way to farm this item, especially as they can spawn in groups of 6 and can be found in room F of the Netherworld with the shortcut teleporter. Cerberus also has a decently high drop rate while the Darkness, Swordsman, and Sagari have much lower rates but are still worth defeating if encountered.

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A minimum of 17 Sunflower Seeds is required to synthesize every item.

Main Game
The Sunflowers are the easiest way to farm this item, appearing in groups of 4 in room A of the Garden of the Sun. The Sunflower Fairy (Staff), Sunflower Fairy (Spear), and Tsurushi Hyoutan are still worth defeating if encountered, despite their lower drop rates.

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A minimum of 28 Youkai Mountain Rocks is required to synthesize every item.

Main Game
Youkai Mountain has four different grind spots, one in each segment. In the Sea of Trees, you can hunt the Gashadokuro in rooms B, C, and D. In the Valley, you can hunt the Officer Daemon (Green) in room F. In the Giant Toad's Pond, you can hunt the Veteran Power in room L. At the Waterfall of Nine Heavens, you can hunt the Jishin Namazu in rooms S and T and the Wanyuudou, which spawns in groups most commonly in room O. The Giant Viper, Helmet Fairy (Staff), and Youkai Mountain Crow also spawn throughout the dungeon in groups and are still worth defeating if encountered, despite their lower drop rates.

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A minimum of 19 Star Fragments is required to synthesize every item.

Main Game
The best targets for grinding the Star Fragment in the Forest of Magic 2 are the Officer Daemon (Black) - best found in rooms L and M - the Kaleido Virtue - best found in rooms E and F - the Elder Basilisk - best found in room K - and the Ent - best found in room H. Additionally, you can find the Dryad, Dogazer, Lizardman, Green Kedama, Punoton, Oread (Sword), Oread (Spear), Oread (Axe), and Harpyia throughout the dungeon, which are still worth defeating if encountered, despite their low drop rates.

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A minimum of 45 Trapezohedrons is required to synthesize every item, and an extra 2 would be required to recreate any equipment used in synthesis.

Synth - x4 Magic Medal

Main Game
The Hydra is found in rooms P, Q, and R of the Grand Temple and despite its bulk, power, and number of attacks per turn, it can be defeated relatively easily by having Aya use Favorable Wind (which she gets with 25 points in Fans) every turn, and the Trapezohedron drop is just about guaranteed with Akyuu as commander. The Talos, Chimera, Reiki, and Griffin are also all worth fighting if encountered while looking for the Hydra.

Note - Despite having a 50% drop rate for Trapezohedrons, the Beheading Rabbit also has a 50% drop rate for Ostracons in its priority slot, meaning that setting Akyuu as your commander will guarantee that the Ostracon will always drop and override the Trapezohedron drop.

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A minimum of 40 Orichalcum is required to synthesize every item, and an extra 61 would be required to recreate any equipment used in synthesis.

Synth - x4 Orichalcum Shard

LSH
Defeating the Great Hydra can be done easily with the same strat as the normal Hydra and will net you 2 Orichalcum on every run.

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A minimum of 61 Adamantite is required to synthesize every item, and an extra 81 would be required to recreate any equipment used in synthesis.

Synth - x4 Adamantite Shard

LSH
Defeating the God Eater can be done really easily with a full team of Fire attackers and will net you 2 Adamantite on every run.

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A minimum of 26 Obsidian is required to synthesize every item, and an extra 23 would be required to recreate any equipment used in synthesis.

Synth - 1x Orichalcum, 1x Adamantite, 1x Gold Nugget

Main Game
The Hydra - found in rooms P, Q, and R of Grand Temple - has a rather low Obsidian drop rate, but thankfully, the only recipe using it that you can get during the main game is Sanae's Destroyer Chain, so if you want that, you only need one.

LSH
Defeating Trailokyavijaya is somewhat easy so long as you can debuff it consistently, and doing so will net you an easy 2 Obsidian each time.

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A minimum of 9 Dragon Fangs is required to synthesize every item, and an extra 3 would be required to recreate any equipment used in synthesis.

Synth - 2x Ostracon, 2x Trapezohedron, 2x Gold Nugget

LSH
Defeating the Elder Dragon, which is simpler than it seems, will net you an easy 2 Dragon Fangs on every run.

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A minimum of 49 Ostracons is required to synthesize every item.

Synth - 5x Magic Medal

LSH
So long as you set Akyuu as your commander, defeating the Beheading Rabbit will get you an Ostracon drop on every run.

A minimum of 18 Super Ajans is required to synthesize every item, and an extra 18 would be required to recreate any equipment used in synthesis.

LSH
Defeating the Terminator MKII is rather easy so long as you can outspeed and debuff it, and doing so will net you 2 Super Ajans on every run.

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A minimum of 20 Divine Spirit Stones is required to synthesize every item.

Synth - 3x Divine Spirit Shard

LSH
While you can grind for this during Lingering Summer Heat, I recommend waiting until the bonus dungeons, both because Amaterasu is incredibly tough if you don't wait to fight her and because you don't need any Divine Spirit Stones until then. Regardless, defeating Amaterasu will net you 2 Divine Spirit Stones so long as Akyuu is your commander.

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A minimum of 24 Platinum Ore is required to synthesize every item.

Synth - 3x Platinum Shard

LSH
Everything said about the Divine Spirit Stones applies to the Platinum Ore as well, except you'll only get one from every fight. At least defeating Amaterasu still somehow feels more reasonable than trying to clear the quest "There's More to Life Than Just Physical" for its 3 Platinum Shards.

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A minimum of 16 Barrier Stones is required to synthesize every item.

Synth - 3x Barrier Fragment

Bonus Dungeons
While Yakumo Yukari is rather difficult to defeat, doing so will net you 2 Barrier Stones guaranteed as long as Akyuu is your commander, and each of her mooks have a decent chance of dropping Barrier Fragments, meaning you could potentially get the materials to make a third Barrier Stone on top of the first 2.

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A minimum of 14 Great Elemental Crystals is required to synthesize every item.

Bonus Dungeons
While the rematch quest secretly lowers the Demiurge NEO's drop rate to 50%, setting Akyuu as your commander can still guarantee you get 2 Great Elemental Crystals per run.

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A minimum of 12 Relics of the Gods is required to synthesize every item.

Bonus Dungeons
While the rematch quest secretly lowers the Archangel's drop rate to 50%, setting Akyuu as your commander can still guarantee you get 2 Relics of the Gods per run.

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A minimum of 19 God Idols is required to synthesize every item.

Bonus Dungeons
You have 2 options for farming God Idols. You can either rematch the Resentment Incident through the quest "Ultimate Resentment" (long and tedious) or defeat Chaos (faster but incredibly difficult). Both options will only give you 1 God Idol per run.

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A minimum of 20 Great Orichalcos Crystals is required to synthesize every item.

Bonus Dungeons
You have 2 options for farming Great Orichalcos Crystals. You can either rematch the Three Goddesses through the quest "The Ultimate Goddesses are Alive!" (incredibly easy at this level) or defeat Chronos (much more difficult). Both options will only give you 1 Great Orichalcos Crystal per run. Unlike with the God Idol where it could go either way depending on preference, I would almost always recommend farming the Three Goddesses over Chronos.