The process is a little bit tedious but the end result is worth the grind and work:

Creation of the 4th Wings.

First of all we need to shed some light upon some of the ingredients required to create the wings.

 

Magic Stones:

The first one that we are going to talk about is the Magic Stones

The Magic Stones became an ingredient in many combination recipes. This type of ingredient can also be crafted, and upon usage in certain combinations it can increase the succcess rate of the said combination.

They come in 3 types: "Lower Magic Stone", "Medium Magic Stone", and "Higher Magic Stone"

-Lower Magic Stone can be created using normal items with a minimum level of +6 and a Jewel of Life option +4

-Medium Magic Stone can be created using excellent items with a minimum level of +7 and a Jewel of Life option +4

-Higher Magic Stone can be created using ancient items with a minimul level of +7 and a Jewel of Life option +4

-Depending on the item rarity and level, your end result number of Magic Stones may differ,

All of the Magic Stones can be bundled in Stacks of 50 pieces.

 

Garuda's Feather:

Garuda's Feather came to fulfill the same role as the Condor's feather back in the Season 3 when 3rd Wings were introduced.

Same as the Condor's Feather the Garuda Feather must be crafted using the following items:

1.Wings Level 3 with a minimum level of+13 and a Jewel of Life option +4
2.Higher Magic Stone (minimum of one)
3.Jewel of Chaos Bundle (30)
4.Bundle of Jewel of Soul (30)
5.Bundle of Jewel of Bless (30)
6.Bundle of Jewel of Creation (30)

 

Now that we have finished to explain the 2 ingredients that also needs to be crafted, we can look at the full required list of necessary items required to create a 4th level Wing:

Garuda's Feather (Crafted)
Garuda's Flame (Obtained from drop)
50 Golden Crests (Obtained from drop)
Higher Magic Stone (Crafted)
Jewel of Chaos Bundle (30)
Bundle of Jewel of Soul (30)
Bundle of Jewel of Bless (30)
Bundle of Jewel of Creation (30)

 

Upgrading 4th Wings:

The 4th Wings features an unusual option system based on levels for each option:

The Increase Damage and Increase Defense options have 15 levels which values can be found on the list below:

The other random options that may appear during the creation process have the following characteristics:

Please note that from the following list only a number of 1 to 4 option may appear on your wings:

 

Aside from the basic options, the 4th level Wings can also get an Elemental Option, that must be added by the player:

For the elemental option you must go to NPC Adniel with your 4th level wing and the following items:

1. One Rank 1 Errtel (regardless of type)

2. 9 Golden Crests

3. 3 Higher Magic Stones

Please note that the procedure explained above does have a fail factor, and may not deliver the elemental option on the first try.

If successful, the "Added Element DEF" option is created by default, and one additional element option may be granted at a certain chance.

Once you've obtained the elemental option, you can upgrade it at the Same NPC

In order to do that you must have a 4th Wing with elemental option, and Elemental Runes that can be obtained through regular drop or from Elemental Capsules.

Please note that in the case of a failed elemental level upgrade, your current elemental level will be decreased by one (E.g. If it fails at level 3, the level will become 2)