From the Super Mario Wiki
Koopa Tea is an item from the Paper Mario series, which first appeared in Paper Mario. The name of the item is a pun on the words "cup of tea". It could be prepared by taking a Koopa Leaf to Tayce T. When used it will restore seven FP to Mario. This item can be sold for 3 coins.
It appears again in Paper Mario: The Thousand-Year Door. It has the same effect as in Paper Mario. However, it is instead prepared with a Turtley Leaf, and it is prepared by Zess T.
In Super Paper Mario its effect was changed. It cuts received damage by half for 20 seconds. It is prepared with a Turtley Leaf, and it is prepared by Saffron.
Description in Super Paper Mario
Koopa...Tea? Briefly reduces damage taken by half. Made from a Turtley Leaf.
Names in Other Languages