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"A nail obtained from a Hinox. It's as thick as a plate of armor and can be stewed with critters to make elixirs."
The Hinox Toenail is a material found in Breath of the Wild. They can be obtained by defeating Hinoxes, which can be found scattered in remote locations across Hyrule. This material can be used in combination with various Creatures to create different types of Elixirs, which increment Link's stats for a period of time, but can also be traded with Kilton, in his shop, the Fang and Bone, for 15 Mon each.
This along with the Hinox Tooth are the only monster materials that are not used for upgrading any armor found in the base game. They are, however, used for upgrading the Fierce Deity Set that can be obtained from the Link (Majora’s Mask) amiibo.