Level 51 is the best level to make Essence Emeralds with. Just keep repeating that level. You end up with ~20 and you can do level 51 in literally 90 min maybe if you know what you're doing. Way more efficient than coming down from 59. Or just kill yourself down to 59, sac about 9 times, then rez back to 60 and max out 60 again.
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