Rubber Tights
In-game Description
These invaluable tights are resistant to electricity. They’re made with something called “rubber,” an ancient technology that no longer exists in this modern age.
Interactive Map Locations
51890. Hyrule Surface Map
X: 15720 Y: 10672
Inside 
Horon Lagoon Cave, accessible to the north.
Behind some destructible rocks at the endpoint. You may need to wait for the water to rise up before climbing up the slippery wall.
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