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. The wool is a required material to make the Kigurumi.