Velveteen Cowl

Body, item level 27. Equip level 27, all classes.

From 149 Wilred Wants You.

From quests

149 Wilred Wants YouChoose one of 4

Cannot equip gear to head.

Other databases

Eorzea Database (the official one, on The Lodestone)
Console Games Wiki
Garland Tools (vendors, crafting, drops)