I recorded item drops in the Elemental Towers for at least three (3) complete runs through each.
The first two runs were with my Rogue and Warrior (with 120% & 44% magic find, respectively). The last run was made with my Rogue and Mage (120% & 119% magic find). I made an extra Rogue/Mage run through Ashen Tower, because the drop rate seemed like my magic find was glitched.
All runs are combined per Tower, except Windswept Tower. I made two (2) extra farming runs with my Rogue/Mage as it's possible to farm Wind Devils in the NW room of this Tower and they dropped almost every possible item for me.
Of note, the treasure chests in Frozen Tower and Molten Tower always contain Heroic (low-level) gear.
Ashen Tower (Lv 73) [4 runs]
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Faceted dagger
Glimmering dagger x7
Fine Broadsword 1H sword x2
Fine Broadsword 2H sword
Curious 1H axe x3
Ultimate 1H mace
War Hammer 1H mace
Dominion staff x2
Fragment staff
Judgement bow
Living bow x5
Celestial Shield x6
Diamond Armor
Full Plate Armor
Full Plate Helm x2
Full Plate Gloves
Full Plate Boots x2
Full Plate Belt x3
Devil Armor
Devil Helm
Devil Belt
Destiny Armor x3
Destiny Helm x3
Destiny Gloves x3
Destiny Belt x2
Orator's Armor
Moonstone Ring
Soaring Ring x6
Boss (Eris, The Fire General):
Incinerating 1H sword x3
Branding staff
Frozen Tower (Lv 73) [3 runs]
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Faceted dagger x3
Glimmering dagger x9
Fine Broadsword 1H sword x2
Fine Broadsword 2H sword x3
Curious 1H axe
Gothicus Forged 1H axe
Ultimate 1H mace x2
War Hammer 1H mace x2
War Hammer 2H mace x2
Dominion staff x2
Fragment staff x2
Judgement bow x2
Living bow x4
Celestial Shield x8
Diamond Helm x2
Diamond Gloves
Diamond Boots x3
Full Plate Armor
Full Plate Gloves x3
Full Plate Boots x3
Full Plate Belt x2
Devil Armor
Devil Helm x3
Devil Gloves
Destiny Armor x3
Destiny Helm x5
Destiny Boots x2
Destiny Belt x2
Sorcerer Belt
Orator's Armor
Orator's Helm
Orator's Gloves
Orator's Boots x6
Orator's Belt
Moonstone Ring
Soaring Ring x5
Treasure Chest:
Fine Sicae
Grim staff
Chainmail Armor x2
Chainmail Helm
Patchwork Helm
Linen Belt
Nickel Ring
Boss (Rayno, The Wind General):
Iced Edge 2H axe x3
Iceflame 2H sword x2
Electrical Tower (Lv 73-74) [3 runs]
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Faceted dagger
Glimmering dagger x7
Fine Broadsword 2H sword x2
Curious 1H axe x3
Curious 2H axe x2
Gothicus Forged 1H axe x2
Gothicus Forged 2H axe
Ultimate 1H mace
War Hammer 1H mace x7
War Hammer 2H mace x2
Dominion staff x2
Fragment staff x7
Living bow x8
Moonstone Shield
Celestial Shield x6
Diamond Armor
Diamond Gloves x2
Diamond Boots x2
Full Plate Armor x2
Full Plate Helm
Full Plate Gloves
Full Plate Boots x4
Full Plate Belt
Devil Armor x2
Devil Helm x2
Devil Boots x2
Devil Belt
Destiny Armor x3
Destiny Helm x2
Destiny Gloves
Destiny Boots
Destiny Belt x2
Sorcerer Boots
Orator's Armor
Orator's Helm x5
Orator's Gloves x2
Orator's Boots x2
Orator's Belt
Moonstone Ring
Soaring Ring x11
Boss (Maxig, The Lightning General):
Intrusion 1H mace
Initiative bow x2
Molten Tower (Lv 74) [3 runs]
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Faceted dagger
Glimmering dagger x8
Crater 2H Sword
Fine Broadsword 1H sword x2
Fine Broadsword 2H sword x3
Curious 1H axe
Curious 2H axe
Gothicus Forged 2H axe x2
Ultimate 1H mace
War Hammer 1H mace x3
Dominion staff x2
Fragment staff x2
Judgement bow
Living bow x6
Celestial Shield x2
Diamond Gloves x2
Diamond Boots x2
Full Plate Armor x3
Full Plate Helm
Full Plate Gloves x2
Full Plate Boots x2
Full Plate Belt
Devil Armor
Devil Helm x2
Devil Belt x2
Destiny Armor
Destiny Helm
Destiny Gloves x2
Destiny Boots
Destiny Belt x7
Orator's Armor x2
Orator's Boots x2
Moonstone Ring x3
Soaring Ring x7
Treasure Chest:
Lead 2H Sword
Bronze Scale Belt
Tanned Leather Armor
Tanned Leather Belt
Wool Armor
Lead Ring x4
Boss (Berro, The Earth General):
Rockrifter 2H axe
Earthfallen 2H mace x2
Windswept Tower (Lv 73-74) [2 runs w Rogue/Warrior]
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Faceted dagger x2
Glimmering dagger x5
Annihilator 2H Sword
Fine Broadsword 2H sword x4
Curious 1H axe x4
War Hammer 1H mace x8
War Hammer 2H mace
Fragment staff x2
Whirlwind staff x3 (Drop from Sky Devil)
Judgement bow x2
Living bow x5
Moonstone Shield
Celestial Shield x2
Diamond Armor
Diamond Helm
Diamond Gloves
Full Plate Armor x5
Full Plate Helm x3
Full Plate Gloves x4
Full Plate Boots x3
Full Plate Belt x2
Destiny Armor
Destiny Helm x5
Destiny Boots x2
Destiny Belt x2
Moonstone Ring x6
Soaring Ring x10
Boss (Rayno, The Wind General):
Insinuator dagger
(Windswept Tower) [3 farming runs w Rogue/Mage]
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Item 1st run /2nd run /3rd run
Faceted dagger x0 /x0 /x4
Glimmering dagger x12 /x8 /x9
Whirlwind dagger x1 /x0 /x1 (Drops from Wind Devil)
Annihilator 1H Sword x0 /x2 /x0
Annihilator 2H Sword x0 /x0 /x0
Crater 2H Sword
Fine Broadsword 1H sword x5 /x4 /x3
Fine Broadsword 2H sword x4 /x0 /x3
Whirlwind 1H sword x1 /x0 /x1 (Drops from Wind Devil)
Curious 1H axe x2 /x2 /x1
Curious 2H axe x1 /x2 /x3
Gothicus Forged 1H axe x0 /x1 /x0
Gothicus Forged 2H axe x0 /x0 /x0
Ultimate 1H mace x1 /x1 /x0
Ultimate 2H mace x0 /x1 /x0
War Hammer 1H mace x1 /x4 /x4
War Hammer 2H mace x0 /x0 /x1
Dominion staff x4 /x0 /x3
Fragment staff x9 /x15 /x10
Whirlwind staff x5 /x0 /x0 (Drops from Wind Devil)
Judgement bow x2 /x0 /x2
Living bow x8 /x9 /x12
Moonstone Shield x2 /x4 /x2
Celestial Shield x2 /x4 /x3
Diamond Armor x1 /x1 /x0
Diamond Helm x0 /x0 /x0
Diamond Gloves x0 /x0 /x1
Diamond Boots x1 /x0 /x0
Diamond Belt x0 /x0 /x1
Full Plate Armor x0 /x1 /x0
Full Plate Helm x1 /x2 /x1
Full Plate Gloves x2 /x2 /x0
Full Plate Boots x3 /x0 /x0
Full Plate Belt x1 /x0 /x0
Devil Armor x1 /x1 /x0
Devil Helm x0 /x2 /x2
Devil Gloves x0 /x2 /x0
Devil Boots x1 /x2 /x0
Devil Belt x0 /x2 /x1
Destiny Armor x4 /x2 /x4
Destiny Helm x2 /x4 /x10
Destiny Gloves x5 /x6 /x5
Destiny Boots x4 /x4 /x2
Destiny Belt x3 /x0 /x3
Sorcerer Armor x2 /x0 /x1
Sorcerer Helm x3 /x2 /x1
Sorcerer Gloves x3 /x0 /x0
Sorcerer Boots x2 /x0 /x1
Sorcerer Belt x1 /x0 /x1
Orator's Armor x6 /x8 /x6
Orator's Helm x2 /x2 /x3
Orator's Gloves x8 /x4 /x8
Orator's Boots x12 /x5 /x8
Orator's Belt x8 /x5 /x8
Moonstone Ring x1 /x3 x0
Soaring Ring x13 /x21 /x20
Boss (Rayno, The Wind General):
Insinuator dagger x1 /x0 /x1
Cyclone staff x0 /x0 /x1
All Possible Elemental Tower Drops (may be missing a few floor drops)
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Faceted dagger
Glimmering dagger
Whirlwind dagger
Annihilator 1H Sword
Annihilator 2H Sword
Crater 2H Sword
Fine Broadsword 1H sword
Fine Broadsword 2H sword
Whirlwind 1H sword
Curious 1H axe
Curious 2H axe
Gothicus Forged 1H axe
Gothicus Forged 2H axe
Ultimate 1H mace
War Hammer 1H mace
War Hammer 2H mace
Dominion staff
Fragment staff
Whirlwind staff
Judgement bow
Living bow
Moonstone Shield
Celestial Shield
Diamond Armor
Diamond Helm
Diamond Gloves
Diamond Boots
Diamond Belt
Full Plate Armor
Full Plate Helm
Full Plate Gloves
Full Plate Boots
Full Plate Belt
Devil Armor
Devil Helm
Devil Gloves
Devil Boots
Devil Belt
Destiny Armor
Destiny Helm
Destiny Gloves
Destiny Boots
Destiny Belt
Sorcerer Armor
Sorcerer Helm
Sorcerer Gloves
Sorcerer Boots
Sorcerer Belt
Orator's Armor
Orator's Helm
Orator's Gloves
Orator's Boots
Orator's Belt
Moonstone Ring
Soaring Ring
Treasure Chests:
only contains low level loot
Boss Drops:
Insinuator dagger
Incinerating 1H sword
Iceflame 2H sword
Iced Edge 2H axe
Rockrifter 2H axe
Intrusion 1H mace
Earthfallen 2H mace
Branding staff
Cyclone staff
Initiative bow