Legendary Crafts make beards. And helmets. And make them all out of yarn. Crocheted by hand. Their crochet skill is maxed out at 100.
This particular offering is based on the trademark appearance of the Dovahkiin from Skyrim, with his horned helmet and braces. The beard, well, that's user-defined, but if you're not making giant Vikings with giant beards in Skyrim, you're kind of missing the point.