Whitesmith Gears

Gears with MVP cards, gears to laugh at because we'll never get them.
Upper Headgear: Valkyrie Helm/Dark Lord Helm, Kiel Card
Middle Headgear: Nebula Aura with a Maya Purple card or Sunglasses [1] with a Maya Purple Card.
Lower Headgear: Gentleman's Pipe, Nebula Aura, Pussy Cat Bell or Crunch Toast
Weapon: Main Gauche/Blade/Axe [4] with a Thanatos,Lord Of The Death, Valkyrie Randris and Turtle General Card.
Shield: Valkyrie's Shield with a Gold Thief Bug or Maya Card.
Armor: Valkyrie Armor with a Ghostring or Tao Gunka Card.
Garment: Valkyrie's Garment with a Deviling or Assassin Cross Card.
Shoes: Valkyrie's Shoes with a Moonlight Flower Card, Sleipnir, Variant Shoes.
Accessory One: Ring Of The Four Lords, Ring Of Flame Lord or a Megingyard.
Accessory Two: Ring Of The Four Lords, Ring Of Resonance or a Megingyard.

I guess theses gears we can make.

Upper Headgear: Golden Dragon Helm, maybe a Maya Purple Card if you can afford it or Lord Kaho's Horn
Middle Headgear: Sungalsses [1] with a Gemini Card.
Lower Headgear: Cruch Toast, Romantic Flower, Romantic Leaf.
Weapon: Ice Pick or Ice Pick [1] with a Hydra Card (only if you got enough Zeny).
Shield: Valkyrie's Shield with a Thara Frog or Hondremlin (hondre is good for anything else then PVP)
Armor: Meteor Plate with a Peco Peco, Pest or Sasquatch Card.
Garment: Crest Of The Rider with a Raydric Archer or Orc Baby Card or Raydric
Shoes: Boots (+10 with a Antique Firelock Card) with a Matyr Card or a Green Ferus Card.
Accessory: Ring Of Flame Lord, Ring Of The Four Lords
Accessory: Ring Of Resonance, Ring Of The Four Lords

Last gear, the cheap one:

Upper Headgear: Any good def hat. Bone Helm or something slotted for suc/incubus combo.
Middle Headgear: Evil Angel Ears or 2def mid/low blacksmith only headgear.
Lower Headgear: Any random headgear that you like.
Weapon: Ice Pick, Guillotone.
Shield: Buckler/valkyrie shield with a Thara Frog Card/hondremlin.
Armor: Meteor Plate with a Peco Peco Card/frozen immune card.
Garment: wool with a Baphomet Jr. Card.
Shoes: tidals with a Verit Card/matyr, or maybe a Shadow Walk.
Accessory: Orlean's Gloves with a Zerom Card or Ring[1] with mantis.
Accessory: Orlean's Gloves with a Zerom Card or Ring[1] with mantis.