Items in Enchanted are important for making dresses and such and planning out collecting the resources you need is one of the most important parts of the run. The total required items for the whole game are as follows (I’ve included Japanese names for some items as the Japanese version is the fastest):

12 Acorns (どんぐり) 9 Apples (りんご, 4 for yellow dress) 18 Adhesive (ノリ) 16 Bee's Wax (ハチのロウ) 4 Beautiful Fallen Leaves (キレイ, only needed in Andalasia) 16 Cloth (2 kanji letters, 4 for yellow dress) 8 Sewing Thread (1 kanji letter, 5 for yellow dress) 5 Spider Webs (クモのす, only needed in Andalasia) 49 Honey (ハチミツ, 4 for yellow dress) 22 Red Flowers 22 Blue Flowers 24 Dandelions (15 for yellow dress) 10 White Flowers (7 in Andalasia)

The following items require mixing two items together to make: 19 Purple Flowers (made with red flowers + blue flowers) 9 Purple Flower Nectar (made with purple flowers + honey) 3 Red Flower Nectar (made with red flowers + honey) 3 Blue Flower Nectar (made with blue flowers + honey) 3 White Flower Nectar (made with white flowers + honey) 9 Yellow Flower Nectar (made with Dandelions + honey) 12 Shiny Cloth (made with Cloth + Bee's Wax) 8 High Quality Adhesive (made with adhesive + honey) 9 Apple Juice (made with Apples + Honey)

There are other items you can make by mixing ingridents (Cloth for example can be made with Acorn and leaves) but these aren't required and you need more ingredients to make extra materials.

In terms of where to find the items, here are the main places:

Flowers - Flowers lie around in the grass in places. There are a ton of flowers right outside of Giselle's house in Andalasia, making that a great place to farm for flowers, along with the next area. There are other places to collect flowers but they aren't in grindable places and flower spawns are random, so it's best to grind for them in the early game.

Spider Webs - Spider Webs on the walls. There is a Spider-Web in Giselle's house which exclusively gives you spider webs. A single clean is enough to get all the webs you need. If not, you can always re-enter the house to get some more or you can get them elsewhere although the chances you won't get enough are very low if not impossible.

Beautiful Fallen Leaves - leaf piles mainly on grass (but also on the New York Streets at night). There is a leaf patch outside of Giselle's house by the pond which exclusively gives you beautiful fallen leaves. A single sweep will give you all the leaves you need. There is another leaf patch in the next area which would be faster to go for in a run but the items it gives you are random, so I would recommend using the patch outside of Giselle's house, unless you want to rely on RNG to potentially save time.

Acorns/Apples - Leaf piles on grass, the same places as beautiful fallen leaves for the most part. There are multiple leaf piles like this in Andalasia and a few more in New York at night. In New York later in the game, you’ll find these sorts of patches on grass areas, such as the grass area outaide Robert’s office. Acorns can also be found on sign posts although this is not needed. Getting acorns is easy but apples are an absolute pain. Even though you only need 9 of them in total, they are rare to get in comparison to acorns and beautiful fallen leaves. Grinding for apples is a pain and can sometimes take a lot longer than you want it too. You might get lucky and get apples in the Pip stages if you don't grind for all the apples but this is very much luck based.

Honey/Bee's wax - Bee Hives. There is a bee hive right outside of Robert's office and it is easy to enter and leave the area to farm for Honey especially. I would recommend cleaning a couple of hives independently (cleaning the one in Andalasia one time and the one outside of Robert's office when retrieving Sam's ring) so you have enough to make all the apple juice you need without a grind.

Adhesive/Cloth/Sewing Thread - Leaf piles on solid ground. These items can only be found in New York, starting from when you clean Robert's Apartment. With Cloth and Sewing thread, you initially just have to hope you get enough from cleaning Robert's Apartment to make the yellow dress. If you don't, you have to pick up items with the bird outside of Robert's Office and hope that you get the cloth/sewing thread you need, and not useless junk like leaves and acorns. Once you get to the fashion level, the best place to farm all three of these items is in Robert's apartment near the end of the game. There is a leaf pile close to the exit and outside the apartment and sweeping these enough times will give you all the items you need in not too much time.