Cotton

Cotton is a Tier 1 Cloth-type Material for developing Weapons and Armor at Chokufunsha.

Locations
Cotton can be found on floors all throughout of the Tower of Barbs.

Cloth Materials have are unique in that Tier isn't directly tied to where it can be found like other materials. Other cloth materials can be found in its place and vice-versa in most cases.

Cotton can also be bought at Gyaku-Funsha for 2,000 KC.

Cloth-centric Floors Cotton can be found on: Cotton can also be bought at any Gyaku-Funsha for 2,000 KC.

* preferred floors to find Cotton

12F Ukongaoka good route for cotton and KC. Farming Path : https://www.youtube.com/watch?v=FDm_hDJ9R1Y

Uses
NOTE: Tier is a level of power typically based on the number of times equipment has changed forms, not the number of stars it has.