It is made by cooking only a Power Steak. It is simply the meat of a full hamburger with sauce on the top. When Dyllis mixes a Hamburger and Power Steak together, a Gorgeous Steak is created. The Gorgeous Steak is an item required to make the most powerful healing item in the game too. This item sells for around forty coins. Like all healing items in Super Paper Mario, it not only restores the amount said, in this case being twenty, it also restores poison.