there are several items in this game with different tiers such as level 60 armor Pets/Mounts/Relics and Pet gear in this guide I will post links to the threads where items have already been addressed. the items that lack threads will be explained here
So far there are 3 tiers for pets and mounts in order to tier up a pet or mount you need to get said pet or mount to rank 20 and have the appropriate amount of evolution stones
Evo Stone Requirments for Teir 2
Fighting Boar does not have a tier 2
Wind Elemental =450
Blood Specter =450
Flower Sprite =450
Baby Dragon =600
Baby Tortoise = 600
Heroic Steed =450(needs confirmation)
Tundra Wolf =450
Tiger Striped Llama =450
Aged Turtle =450
Apeking= 450(no this is not a typo)
If there is an ??? beside a number I am awaiting GM's confirmation of these numbers so if you have the correct numbers or have proof these numbers are right please comment on this and show the proof for me thanks
Assult Tibar=Unknown if it has a tier 3
Wind Guardian =750???
Flower Fairy =750???
War Dragon =900???
Draconion Warrior=1000 Confirmed by [S2]Anthony
Wind Steed =unknown if it has a tier 3
Legendary Steed ??? do not know if it turns into a tier 3
Timber Wolf =750???
Ancient Turtle =750???
Lone shadow =900???
King Kong =900?
Kirin =1000 assumed due to the draconian being 1k
Firebird =1000 assumed due to the draconian being 1k
relics need to be rank 10 to tier up and have the number of essence stones provided below
Book Of Knowlage= 90 essence
All others including skysword need 120 essence stones
Tome of Knowledge =??? stones no one has tried to get this to tier 3 or even knows if there is a tier 3 for it....
All others including Celestial Sword need 500 essence stones