Cowhide

Cowhide is dropped by cows when they die. If it is brought to a tanner, along with 1 coin, it can be tanned into soft leather, and if it is brought along with 3 coins it can be tanned into a hard leather. A tanner can be found in Al-Kharid, the Ranging Guild, and the Crafting Guild. Soft and hard leathers can then be made into various pieces of equipment through the Crafting skill.