level 90+ set + lower level item+9 and up + 10,000 Master Points [MP]... you can refine it on high level kruma.
ex.
Surya Pants (any ups.) + Jagara Pants+9 + 10,000 Master Points [MP] = Surya Pants with a random of 19~20 heart
or
Surya Pants (any ups.) + Jagara Pants+9 + 10,000 Master Points [MP] = Surya Pants with a random of 0~63 heart
NOTE: you can do this for Pants, Gloves, Helm & Boots ONLY.
+ you can still add more 10 heart using "Anahata".
Hope that helps!