Yes; fusion stones from the vendors in Varanas and Obsidian, (tier 3) cloth belts in Obsidian.
The underlined above is critical.
I spent some time yesterday making a tier 2 2h axe into a tier 3. The axe was +6 to all attributes when I got it, and I added three other stats to it when I tiered it (hp/sta/defense). It was surprisingly nice, good damage, and reasonable stats for what I put into it cash wise. It was a green though, and not high dura. I ended up looting a 108 dura tier 2 2h axe with the same base damage, and a nice physical attack green stat on it (+25 I think). This is when I started thinking I had a clue. I decided to 'steal' the stats off my newly made tier 3 axe by transmuting it with a fusion stone carrying the same three original stats I added. I would then make up two same stat mana stones for the tiering. I figured the fusion stone should pick up the +6/all, and when I tiered up the new axe with the modded stone and two same stat fusion stones, I'd end up with FIVE relatively nice stats on the new axe, plus higher durability. It all worked perfectly...other than one thing:
A fusion stone and a 'tiered'/lower level (23) tier 3 weapon makes a tier 2 mana stone =/. I didn't catch this until after I accepted the combination. I looked, saw all my stats, and clicked 'ok' lol.
So I went ahead and made another same stat mana stone, and tiered the weapon up, but now I'm sitting on a tier 2 mana stone with decent stats that would slide right onto my freakin axe...and nothing to do with the thing lol. I think it would be sort of cost prohibitive to tier up that tier 2 stone to tier 3, then make two more same stat tier 3's, and hope that it would work to transmute the +6/all to the axe. Tiering it up to a tier 4 mana stone would probably be even worse. If you guys could tell me how to go about this though (tiering up the mana stones)...I suppose I could work on it as an experiment of sorts though (
Edit~ Scratch this...I found this info...now to decide whether to make a tier 3 or tier 4...and if it's even worth it).
Anyhow, hope you guys can learn from my small example. I either missed it in the original guide, or it didn't say...but you can't use a 'made' tier 3 item, or a lower level (I think the cutoff is like 36??? Confirmation???) tier 3 item to make a tier 3 mana stone =/.
Cris