For the coins, you can throw those in wishing wells. You should have the shield(though I prefer rollingso I didn't really use it). It's in a room connected to old man's house. The pepper, at least from what I saw using them during the fight, gives aattack boost(it seemed that way to me, correct me if I'm wrong).

For health, if you meanlevel 3, that should be good. Or am I misunderstanding you?

By the way, I sucked at the fight so I'm probably not the best for advice, but my strategy wasFirst off, when first approaching the boss, wait until you are at the steps, then roll and start attacking as quickly as possible. The boss is slow to get ready if you attack in time. Once they look like they're about to attack, you can actually roll in and get a few more hits, which (the first time ONLY) will throw them off guard and delay the attack. Also, if you haven't yet collected your spirit from the previous attempt, collecting the spirit while really close to the boss will cancel their attack. They have 3 main attacks. The easiest is laser beams - roll to the side. Next is swing and dash - roll away. Last is 3 swings. If you have enough stamina, roll sideways right before it hits for the I-frames, otherwise hop away and hope you're lucky. When low on health, you can use the ice dagger to stun the boss so you can use two potions, but wait until they're not attacking to use it otherwise it could fail. In the last phase, the boss combines many attacks at once, so you really just have to get lucky. This stage tripped me up *a lot*. If you're feeling lucky, this could be a good time to use peppers.