[Mistress of Heaven - Ishtar] is an extremely rare Extra Skill of the "Enuma Elish"-category. The reasons for this are that first, the potential candidate for obtaining this skill requires to have at least 1 Sacred-type attribute, have at least 1 Valuable-type attribute, and all 3 of the attributes the candidate specializes in must be from either of these two attribute-types. 

In addition, to unlock the Extra Trial required to obtain this skill, the user needs to be of noble birth, and even then, this skill is only awarded to celestial beings who have been born on a Celestial continent. All these requirements added together result in this skill being "rare", to say the least. 

As for its abilities, it can create two "Idea Items", which are weapons or other objects that are copies of a specific item registered in the Terra Sol World System. Essentially, one is downloading the designs from the World System to obtain something that has been recorded there, hence the name "Idea Item". 

The first of the two Idea Items is the crown-type Idea Accessory: "Seven Great Crown". It is an item that requires extremely high abilities in crafting accessories and highly valuable materials, but the result is a crown that grants only the user of the [Mistress of Heaven - Ishtar] skill 7 different effects. These are as follows:

• Allows one to float in the air without consuming MP or SP.
• Drastic improvement in warfare skills, mostly centered around Leadership-type skills.
• Allows one to resurrect themselves once per month with full HP, MP, and SP. This effect will destroy the "Seven Great Crown".
• Improves one's charm, body development, and positive correction/resistance with/against Charm-type ailments. 
• Once per month, allows one to steal an ability from a target, as long as it's a Sacred-type element skill. The stolen skill can only be used up to as many times as the skill's level before it is depleted.
• Increased damage against mountains and mountain-related targets.
• Positive correction to one's resistance to getting drunk

The second Idea Item is an Idea Ship, a special vessel that requires one to use an existing vessel as its "skeleton". This skill's Idea Ship, the "Boat of Heaven - Maanna", is a divine ship that floats in the air, allowing the user to reach even Celestial Continents with ease. It can also consume valuable materials such as gold or gems to boost its speed temporarily. 

The third effect of this skill allows the user to summon a "divine beast", a beast recorded in the Terra Sol World System that anyone with the affiliated skill can call upon. In [Mistress of Heaven - Ishtar]'s case, it can summon the divine bull, "Gugalanna", the same being that appears in the Extra Trials that can award the contender with this very skill. [Mistress of Heaven - Ishtar] also provides a "group" to allow Gugalanna to be under the skill user's control, so they do not need any other group-creation skills such as [Party] to call upon the beast.

Gugalanna is a bovine Celestial creature that can inflict massive AoE-type attacks that inflicts Sacred and Valuable-type attribute damage. Its status value depends on the user's LP and the quality of the aether in the land that the beast is summoned. In a rich environment, the bull's power will greatly increase. But in a "dead" land, such as in a desert, its status values will "only" be around 1.000 on average, even with a master with a high LP value. 

However, despite these massive abilities, this skill comes with some weaknesses. One is the incapability mentioned above to obtain any other Idea Ship-type Extra Skills. The other is that the skill user will have their status values greatly weakened when in areas with high Remnant-type aether, as well as being incapable of using the effects of the Seven Great Crown. 

Noire's comment: MWAHAHAHA! It is my era from now on!!

Blaze's comment: But do you not need to make..., no good. She can't hear me. She's getting too drunk by the power before she can get the ability that doesn't make her drunk! The irony...