Soft Cotton is a Consumable Item in Elden Ring. Most Consumables grant various effects such as restorative properties for recovering HP, removing certain negative status effects or applying temporary buffs and debuffs, while others can be thrown at enemies to deal damage.
A soft but sturdy cotton formed from splitting open Rowa fruit in a particular manner. Craftable item.
Attaching this cotton to the bottom of one's feet allows for a temporary reduction in fall damage and sound.
If you must court danger, at the very least, tread lightly.