In The Elder Scrolls V: Skyrim for the PC, PS3, and Xbox 360, Daedric Armor is the best heavy armor in the game, however it requires a high skill, and a pretty rare item for each piece you want to make.
Skills Needed for Daedric Armor Smithing
In order to craft Daedric Armor, you need to get your Smithing skill to 90 and purchase the Daedric Smithing perk.
Note that even though the perk tree loops around at the top connecting Dragon Smithing and Daedric Smithing, you can not currently purchase the Daedric Smithing by going through the light armor perks, you must go through the heavy armor smithing in order to reach Daedric Smithing.
Parts Needed for Daedric Armor Smithing
You’ll need a single Daedra Heart for each piece of Daedric Armor you make, which are quite rare and only drop off of Daedra. The best place in the game I’ve found to farm Daedra Hearts is at The Shrine of Mehrunes Dagon, in the mountains east of Morhal. Four Dremora will spawn there every few days after you do the “Pieces of the Past” quest line from Silus Vesuius in Dawnstar.
Alchemist merchants all over Skyrim have a chance to stock Daedra Hearts as well but they are fairly rare, and I would suggest buying them any time you see them if you plan to make any Daedric Armor. Enthir in the College of Winterhold often has Daedra Hearts, and using the trick to reset a merchant’s inventory should allow you to buy several in times of need.
The other parts you’ll need to create Daedric Armor are Ebony Ingots and Leather Strips. Leather Strips can be purchased easily from any armor merchant, and Ebony Ingots will eventually be sold by the same vendors as well once you reach a certain level, but if you need them earlier than that you will have to find Ebony Ore and smelt it. One of the best places in the game to find a lot of Ebony Ore is in Gloombound Mine southeast of Windhelm, near the Orc fort Narzulbur.