Gemcutter's Prisms are a rare item that can be obtained from slain enemies or found in an Artisan's Strongbox. One can sell a poe orb with 20% quality to any vendor for a Gemcutter's Prism.

Because Gemcutter's Prisms are relatively rare, it is not advised to apply them to gems that have little or no quality. However, selling a Gemcutter's Prism along with a levle 20 gem to any vendor will give you a 20% quality, levle 1 version of that same gem. Because it is possible to levle many gems at once, it is generally considered a cost-efficient method of obtaining 20% quality gems if the player does not have the means to obtain a large number of Gemcutter's Prisms.