TheWoWDBHeirloom
Polished Helm of Valor
Item Level 1Binds when picked up
HeadArmor
+ Strength or Intellect
+ Stamina
+ Critical Strike
+ Haste
Account-bound gear: it scales with the character wearing it and every character on the account can use it.
Details
Appearance
Polished Helm of Valor shares its exact in-game appearance with 2 other items.
The same appearance is part of the transmog set Battlegear of Valor.
Battlegear of Valor (Classic; Warrior, Paladin, Death Knight) pieces: 
Breastplate of Valor, Helm of Valor, 
Legplates of Valor, 
Spaulders of Valor, 
Boots of Valor, 
Bracers of Valor, 
Belt of Valor, 
Gauntlets of Valor, Polished Spaulders of Valor, Polished Breastplate of Valor, Polished Legplates of Valor, Replica Gauntlets of Valor.