Mr. Smile is the beloved cheap smiley mask that is easy to craft right at the start of the game. The Smile Assistance NPC runs King Tristram the 3rd's nationwide "smile event": bring a few stacks of common loot from the earliest monsters and get a finished headgear. The NPC stands in several towns, so you can visit whichever one is closest.
Smile Assistance NPC in Alberta at coordinates 113, 53. Identical NPCs stand in Aldebaran, Geffen, Izlude, Morroc, Payon and Prontera — any of them works.
Jellopy, 10 
Fluff and 10 
Clover. These drop in bulk from early monsters on the fields near the starter towns (Porings, Lunatics, Fabres and so on).
Mr. Smile" option. If you have enough items, it will take 10 of each.Mr. Smile mask, ready to wear right away.