West Gerudo Underground Ruins entrance Graphic: Johnny Yu/Polygon | Source images: Nintendo EPD/Nintendo via Polygon At the end of the maze, you’ll find the chest containing the Vah Naboris Divine Helm. Continue to break the rock walls until you find another Gerudo statue pointing in a different direction. When inside, break the rock walls in the direction that the Gerudo statues are pointing. Break the rubble on the floor to enter the West Gerudo Underground Ruins. Glide south from the Mayamats Shrine until you reach a large ribcage protruding from the ground. The Vah Naboris Divine Helm can be found at the end of a rock maze in the West Gerudo Underground Ruins at the coordinates (-4673, -2090, 0000). Where to find the Vah Naboris Divine Helm in Tears of the Kingdom Graphic: Jeffrey Parkin, Johnny Yu/Polygon | Source images: Nintendo EPD/Nintendo via Polygon
You can technically get it via the use of amiibo, but you can also find it in-game in Hyrule.
The Vah Naboris Divine Helm can be upgraded via Great Fairies using gems, Zonaite, and dazzlefruit. When equipped, the Vah Naboris Divine Helm will provide you with shock resistance and a base defense of two. The Vah Naboris Divine Helm is a tribute to the Divine Beast in the Gerudo Valley. In The Legend of Zelda: Tears of the Kingdom, the Divine Helms are a neat tribute to the Divine Beasts from the Breath of the Wild.