Recipe: Transmute Life to Earth

Transmute: Life to Earth is a sub-skill of Alchemy which allows the Alchemist to change Living Essence into Essence of Earth. In order to perform the transformation, the alchemist must have a Philosopher's Stone and a skill level of 275.

Transmuting essences will trigger a 24 hour transmute cooldown.

Source
The recipe is a rare, random drop from high-level mobs throughout the lands.