Refined Majestic Knight Gauntlets (M) is crafted with Blacksmithing in Mabinogi (gauntlets). This page lists everything needed to make it, checked against the game as it exists today. The interactive planner lives in the Blacksmith Companion.
How to get the manual
The manual is rank 5 and survives 30 uses; every crafting attempt spends one use.
(Refined Light Gauntlets) Blacksmith Manual Fragment: boss drops in Alby, Ciar, Rabbie, and Math dungeons plus Rabbie Phantasm.
Materials
Expect about 3 attempts per finished item (35% average progress per attempt). Per-attempt materials are consumed on every attempt; finishing materials once per item.
Each attempt uses
3× Phantasmal Ingot — crafted product, no gather/drop method exists
30× Black Sealing Metal — Elite Shadow Mission or Advanced Hardmode Dungeon drop
10× Fine Leather Strap — weaving rank 6 on a spinning wheel
Finishing (once per item)
1× Damp Thread — fish Damp Fiber Bundles in Scuabtuinne and spin thread
10× Finest Fabric — weaving on a loom, higher rank
10× Awakened Strength Crystal — Alby/Ciar Advanced Hardmode and Rabbie Phantasm Dungeon drop