User blog comment:KazuGami/Tower - Great Cosmic Tanabata Festival - Event leak/@comment-25239792-20140729115702/@comment-26172361-20140729144106

There isn't a recommended ration for tower, but it'll be best to put more into health, if you're low level, you'll certainly level up quite a few times in this event, so just put your ability points into there. Try a 2 to 1 ratio of health to attack spirit. Like 400:200

Also, make sure you have enough attack spirit, and set your team according to the opponent, so as to save your spirit.

As for defence spirit, if you're not planning to fight or max the sealstone daemon, and don't mind unsuccesful counters, just lower it as much as you want, make sure you have enough items to reallocate back though.