TM 41-
Butt Plate - attack an enemy with a gun without ammunitions (no range)
Point Cost For Level 1: 1 TM Point
Required Skills - Gun Carrier
Skill Master Item: 32 Coffee Beans

Skill Master Item Location: Giana (Caballa Relics Dungeon 1+2)

Skill Master TMPoint: 2
BP Formula = (perception + on-target hit - 49) x magnification ratio - 1
(Basically the Stone Strike of guns)
TM 55 -
Power Shot - an attack which adds a powerful air into the bullet
Point Cost For Level 1: 3 TM Points
Required Skills - Gun Booster Lvl 10
Skill Master Item: Glossy Leather 18

Skill Master Item Location: Gentle Sting (Ghost Blue Field 5)

Skill Master TMPoint: 3
PS Formula = gun attack power x magnification ratio
(Your main atk skill to kill your enemys)
TM 70 -
Shooting Spree - attacks 5 enemy at once with a gun
Point Cost For Level 1: 3 TM Points
Required Skills - Power Shot lvl 7
Skill Master Item: Frozen Corpse Card 8

Skill Master Location: Frozen Corpse (Phantom School 2-3)

Skill Master TMPoint: 3
(The only mob kill skill you will ever get)
TM 95 -
Fortune Hit - attacks enemy with luck
Point Cost For Level 1: 3 TM points
Required Skills - Lucky Seven Lvl 10
Skill Master Item: Royal jelly 55

Skill Master Location: Forest Wasp (Southwest Forest)

Skill Master TMPoint: 3
FH Formula = (enemy largest HP÷10+ fortunate ×8) x power
(The Stone Strike of Luck and its even stronger than Stone Strike)
TM 100 -
Dark Sight - increases gun critical attack dmg for a period of time
Point Cost For Level 1: 3 TM Points
Required Skills - Gun Booster Lvl 10 & Lucky Seven Lvl 1
Skill Master Item: 8 Old Knives

Skill Master Location: Ghost (Phantom School 2, 3, 2-2, 2-3)

Skill Master TMPoint: 3
DS Formula = gun attack power × 1.2× damage increase at time of skill motion
(Good if you master the timed crit)
TM 115 -
Quick Shot/Double Shot - attack twice using a gun
Point Cost For Level 1: 4 TM Points
Required Skills - Power Shot Lvl 10
Skill Master Item: 5 Small Shells

Skill Master Item Location: Fossil Soldier (NW Forest 3, Road to Tabasco Volcano, Road to Tabasco Volcano 2)

Skill Master Item Location: N/A
QS Formula = gun attack power x attack power per 1 shot (%) ÷2
(Who doesn't want to shoot twice)
M/M = Max/Master Starting Lion Skill Build: from 1st to 2nd Job (this is the lion build that will be standard when 2nd Job comes out)
Stone Strike lvl 5
Gun Carrier
Invincible Reload
M/M Gun Booster
Load on the Move
M/M Power Shot
M/M Shooting Spree(Optional)
Max Stone Strike
Armor Destrustor Lvl 1
Max Lucky 7
M/M Quick Shot
Max/Master Dark Sight (Optional)
Your thinking why Lucky 7 after power shot and random shot? because you need to max those 2 skills out as soon as possible to do as much damage as needed. Also, why not add compound master? because your not going to be a compound lion, you need to put all your skill points into the gun atk skills used to kill monsters, leave compound master to the full luck lions or foxes. Why get Stone Strike to lvl 5? You use hand to hand combat until your TM lvl 30 so you get Gun Booster.
Debuff Lion Skill Build
M/M Power Shot
M/M Shooting Spree (Optional) (Depends on the build)
M/M Quick Shot
M/M Sixth Sense
M/M Sticky Foot
M/M Dark Sight (Optional)
Why Sixth Sense and Sticky Foot? Because Sticky Foot is based on HV and HV=Gun Def and you need more DA to have a higher percentage on your sticky foot because more DA=Higher % decreased, saying the % on the level just says the max % if you have enough DA so you can do that with Sixth Sense instead of using up stat points or using space up on your equips, Random Shot is optional because there isnt much mobs in higher lvls, plus if your a 3142 why walk into a mob of monsters to get yourself killed?, this skill is more for the 1144 and know they can find a mob easy, Dark Sight so far rumored NOT to stack with skills, but if it does by all means get it
Full Luck Lion Skill Build
Max Stone Strike
Max Sixth Sense
Armor Destrustor Lvl 1
Master Lucky 7
Master Fortune Hit
Master Compound Master (Optional)
One of the hardest builds to level up in the game since you have to stick with the same atk until your around lvl 120ish because fortune hit is so far away.
Full Luck Lion Hybrid Skill Build For Digging
Max Stone Strike
Max Sixth Sense
Master Basic Detection
Armor Destrustor Lvl 1
Master Lucky 7
Master Fortune Hit
Master Compound Master (Optional)
Some Digging skills to keep yourself sane for a while xD, but it takes a while to get the rest of the skills that you might need for the future
If you got anymore ideas for a Lion Skill Build you can post it up and ill be happy to put it up in the guide
(Update 1.2) - Added 80% of Skill Master Item Locations (with pictures

)
(Update 1.3) - Added 90% of Skill Master Item Locations (Quick Shot Item Location Added)
(Update 1.4) - Added Skill Button Pictures (for no reason XD)
(Update 1.5) - Added New Lion Skill Build (should become standard after 2nd Job comes out)
(Update 1.6) - Added 100% of Skill Master Item Locations (Random Shot Item Location Added)
(Also took out Skill Button Pictures because there is a limit on how many pictures you can have)
(Update 1.7) - Added the required TM points to use the Skill Card
(Update 1.8) - Fixed the name of High-class skin of thornback which is the Glossy Leather in english (Thanks to Rova)
(Update 1.9) - New Updated Lion Build to help out people with extra skill points after they get all the 2nd Job Skills
(Update 2.0) - Fixed some the Skill Builds and Added more Skill Builds
(Update 2.1) - Changed the names of the skills to fit the eTO name
(Update 2.2) - Changed the tm lvl requirement for eTO
Please keep this thread alive with feedback and comments :) Thank You