Armouring Neat Armor

[Decaying Heart] [Decaying Heart]
[Unicorn Horn] [Unicorn Horn]
[Panda King's Crown] [Ocea Steel]

Which gives us:

25%-37% All Elemental Damage
47%-62% All Elemental Defense
-3/4s Mana Regen

31 All Skill Points Req.

If we swamp the Panda King's crown for an additional Ocea Steel we have
50%-74% All Elemental Damage
62 All Skill Points Req.

Which might not sound great, but consider the following: Collapse.

If you have the right amount of SP and the right Collapse build, you could swap out a helmet or chestplate for 2nd recipe for a lot of extra Elemental Damage, not sure how much.

 

You do realize this has at least -500 durability right lol

Anyway
[Decaying Heart] [Borange Fluff]
[Pride of the Heights] [Ocea Steel]
[Borange Fluff] [Borange Fluff]

This gets 27% to 41% in all elemental damages, with -278 durability and requiring 34 in every skill. Not as crazy but more reasonable

 

you could yknow replace ocea steel with enhanced potential microchip, so instead of 8-12% all eles with shitty req and -89 dura, you could have no req and -56 dura, and a chance to get much higher damage