The Elven Light Helmet is a piece of light armor and part of the Elven Light Armor set found in The Elder Scrolls V: Skyrim.
It is identical to its regular counterpart, however they have a slightly lower armor rating which provides the same protection as leather helmet.
The appearance of the Elven light helmets in the world are not level-dependent. They can only be found as dropped random loot from Thalmor soldiers.
An Elven Light Helmet cannot be created at a blacksmith's forge. It can be upgraded with a Refined Moonstone at a workbench and also benefits from the Elven Smithing perk, which doubles the improvement.