Refined Northern Lights 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
10× Finest Leather Strap — weaving rank 3-1 on a spinning wheel
20× Valiance Metal Shard — Hard/Elite Shadow Mission reward or Advanced Hard Mode Dungeon reward
Finishing (once per item)
2× Teardrop Gem — buy from Trade Assistant Imp / Iria Trade Merchant for 35,000 Ducats
5× Shining Crystal Shard — drops from Advanced Hardmode dungeons and Rabbie Phantasm Dungeon