A few light metallic leafs that can be pushed along by the wind.
Windwheels are given by the Commerce Guild as prizes at the end of the month, if the player's workshop is Rank Number One or Two (2 windwheels for rank 1 and 1 windwheel for rank 2). They are also given as a prize for defeating the fourth level Boss in the Hazardous Ruins.
8 Steel Shell
10 Iron Wooden Plank