Stormcloak helmet

The Stormcloak Helmet is a piece of light armor worn by the Stormcloaks and their affiliated Hold Guards as a part of the Stormcloak Armor set.

Locations
Enchanted variants are not available as loot from enemies, chests, or Merchants.
 * Worn by some Stormcloak Soldiers, (Sometimes replaced by Hide or Scaled helmets.) as well as Windhelm Guards
 * Reward for completing Joining the Stormcloaks.

Smithing
Stormcloak equipment cannot be forged.

It can be upgraded with leather at a workbench; however, it does not benefit from any Smithing perks.

This means the armor cannot be improved past flawless quality without boosting the Smithing skill over 100. This can be achieved by using enchanted items and/or blacksmithing potions to Fortify Smithing.