Talk:Will of the Ancients/@comment-91.156.38.214-20110806020345/@comment-66.11.219.114-20110810210507

Tiers are based on how many steps of items are in their recipes, not on general usefulness or power; It's Legendary because it has an Advanced item in its recipe, which is Advanced because it's made from Basic items. Contrast how Infinity Edge is one of the game's most expensive items but is only an Advanced item because it's made of 3 Basics.