Boo's Sheet

From the Super Mario Wiki

Boo's Sheet
Appeared In:	Paper Mario: The Thousand-Year Door
Made By:	Zess T.
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Boo's Sheet is an item in P that makes Mario or a partner intangible for two turns, causing all attacks to miss. They can be bought at the Excess Express shop for twenty coins or purchased from Charlieton for eighteen coins. Boo's Sheets can also be stolen from Hyper Goombas, Hyper Paragoombas, and Hyper Spiky Goombas.

Boo's Sheets can be used to protect someone in danger, or, better yet, when someone is in peril. This allows the one in peril to perform a Mega Rush attack, causing massive damage to enemies without the need to superguard.

The Boo's Sheet's predecessor is the Repel Gel from Paper Mario. A Boo's Sheet can be made by cooking together a Point Swap and Repel Cape.