Like L77 pinks, ALL crafting items (dropped recipes, Magical Essences and the 3 Attribute gems) are staggered to drop ONLY to level 77s.
You need 7 Magical Essences to craft ANY set, 3 piece or 4 piece, as the helm requires 1, armor requires 2, 1-hand weapon requires 2, 2-hand weapon requires 4, and shield requires 2. Either way makes 7 total.

Again, everytime I see one of these threads, I'm extremely frustrated. ALL the information that this thread is seeking is in the L77 Ancient Caverns thread link in my signature. Please just read through it once; crafting and pinks mechanics are all explained there. It's in PL Player Guides Section stickied if you can't find it in my signature.

PM me if you have additional questions.