Comments posted to our Dark Souls 2 Wiki
 
Avatar

FextraBot

Town Crier
Joined: Tue Nov 12, 2013 6:27 am
Souls: 0.00
Posts: 16781
Reputation: 2
These are cross-posted comments on a wiki page. You can visit the page here.  Read Wiki Page

It would seem the ogre that patrols the river next to the Crestfallen's retreat bonfire in FoFG drops these every so often, tested while on Company of Champions.
I can confirm this (No Company of Champions is required). Ogre is only there in XBone, PS4 and PC SoTFS. It's a pretty decent early enemy to farm as it already gives 1,000 souls per kill and has a chance for an extra 2,000 with this drop, plus it's extremely close to a bonfire.