Board Thread:Wiki Discussion/@comment-24249492-20140416125656/@comment-96.48.25.0-20141217161930

Almost all NPCs will give you their "loot" without the need to kill them, and with the addition of soul vessals, you can just re-spec for the ones you don't have the stats for. I saw an idiot asking why he couldn't get a blacksmith's hammer after killing Cholanne's dad right at the start of the game, that's just beyond stupid. Even people doing speed runs would't be that dumb.

If one considers Bonfire Ascetics, you would probably never need to NG+ should you choose. My Dragon Aerie and Giant Lord Bonfires are way beyond +8. If you want to farm twinkling, Giant Lord bonfire gives 2 per Ascetics + 6 chances (smooth and silky stones + petrified something) with the crows. Dragon Aerie should also give enough per run (8 - 10?  can't recall at the moment). Petrified Dragon Bones are best farmed in Aldia's Keep's second Bonfire. All the workers there have a high chance to drop one.

There are also optional areas like Grave of Saints, Dark Chasm of Old, Undead Purgatory and Door of Pharos. Optional Boss include - Vendric, Ancient Dragon, Executioner's Chariot, Dark Lurker, Both Rat bosses. If you care to, you can spend the time to farm Mad Warrior's set + Katana in Belfry Sun. Trading all Boss' Souls into weapons/magic before going to NG+ is probably better than waiting for getting to the merchants again in NG+. Getting all hidden room treasures near end game areas are also recommended. I.E. - Olenford's Staff + GLS in the Crypt, Staff of Wisdom + Judgement Set in the Dragon Shrine etc.