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Wings of flying

(Dungeon Master's Guide v.3.5, page 268)

Price (Item Level): 54,000 gp (18th)
Body Slot: Shoulders
Caster Level: 10th
Aura: Moderate; (DC 20) transmutation
Activation: Standard (command)
Weight: 2 lb.

A plain cloak of old, black cloth or elegant long cape of blue feathers.

A pair of these wings might appear to be nothing more than a plain cloak of old, black cloth, or they could be as elegant as a long cape of blue feathers. When the wearer speaks the command word, the cloak turns into a pair of bat or bird wings that empower her to fly with a speed of 60 feet (good maneuverability).

Prerequisites: Craft Wondrous Item, fly.
Cost to Create: 27,000 gp, 2160 XP, 54 days.