You get the recipe after winning the fight with Mai near the house in Saintspring. She has just a single level 94 blademaster with around 25k hitpoints which is apparently immune to status effects for this fight only..be prepared.
|Counter Attack||-||-||1 damage reflected when attacked|
|Masamune||100||1 Foe||79-96 Physical Damage|
156-191 Physical Damage, +25% damage per kill made in battle
|No Guard||100||Self||Applies No Guard Condition for 500 TUs|