The Modified Advanced Atronach Stone (or MAAS, for short) is a trick based on the old Advanced Atronach Stone. Both allow the player to achieve 100% spell absorption. However, while the Advanced Atronach Stone gives +100 magicka and -100% magicka regeneration, the MAAS gives +70/ -70% respectively. Furthermore, the Advanced Atronach Stone requires high-level Alchemy, while the MAAS only requires a Philter of the Healer and the Atronach perk. In short, it's a simple way to achieve 100% Spell Absorption without things like Necromage, Miraak's equipment, or the Alchemy skill.
To create the MAAS, all you have to do is two things. First, drink a Philter of the Healer (they start showing up in leveled lists at level 20) and activate the Atronach Stone. This will give you 70% spell absorption, +70 magicka, and -70% magicka regeneration. After that, grab the Atronach perk and that 70% spell absorption will become 100%.
Finally, let's talk about the Alternate Modified Advanced Atronach Stone (or AMAAS for short). It's just as simple as the regular MAAS for achieving 100% spell absorption, but it uses Miraak's gear instead of the Atronach perk. It also gives +75 magicka and -75% magicka regeneration instead of the +70/-70% of the regular MAAS. To create the AMAAS, drink an Elixir of the Healer (they start showing up in leveled lists at level 30) and activate the Atronach Stone, which will give you 75% spell absorption, +75 magicka, and -75% magicka regeneration. After that, equipping Miraak's Robes, Boots, and Gloves will boost your spell absorption to 100%. I recommend this over the regular MAAS for builds where you don't want to perk Atronach and/or don't want to use Alteration but don't mind using Miraak's equipment.
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Just added that in there.
This is definitely very helpful for a character that doesn't want to invest in alchemy.