Idle Hack: Helmets
Helmets are a little different than chest armor in Idle Hack because they give a random element resistance or physical resistance. Find a good helmet with the attributes and the resistances you’re lacking most in.

The helmet is broken up by its name, item type and tier, socket count, its innate attribute, any item requirements, a possible legendary attribute and then its random attributes. Notice this item has a number with a socket icon that indicates how many sockets are available for Gems to be added on the item.
Helmet Types
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Cap,
Cover and
Ferrule
A low physical damage reduction armor that does not have any character attribute requirements.
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Hat,
Veil and
Mask
A medium physical damage reduction armor that requires intellect character attributes.
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Head Band,
Shako and
Crown
A medium physical damage reduction armor that requires dexterity character attributes.
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Coif,
Helmet and
Bascinet
A heavy physical damage reduction armor that requires strength character attributes.