Wool
From Starfy Wiki
Wool (Japanese: ウール) is an item in Densetsu no Starfy 2, found in Crushed Ice Alpine (Stage 4-2). It is pink wool worn by the Uruwool. After Starfy gives Shiro-san his Oboe, he lets Starfy shear the Uruwool to obtain their wool. Starfy must show some Wool to Rockin' Baa to receive the Sewing Set.
The Wool is one of three items Fukafuka needs to make the Sheep Kigurumi. The others are the Sewing Set and the Curved Horns.