That is a crafted potato. It's what you get from taking a potato and dropping it into a pot, or hitting it with a hammer and then dropping it into a pot. The only material cost is the potato.
I don't know how much crafting skill it takes, I didn't try EDIT: I confirmed that it's a Crafting 0 item. Crafting or not, the AP cost and gold cost are completely out of whack when compared to potions.
And a potato costs 45 gold, not 24, but my point stands.
Last edited by Stabbey; 29/04/14 06:14 PM. Reason: verified.