Checked at the leather guild, there is NO Woodworking skill required, as said by Tek Lengyon. No wonder all us high leathercrafters can HQ these things with 0 WW skill. (I freaked out the first time i did one during guild point synths, thought I'd used up my Teir 1 HQ "credit")
You can make some serious gil mixing these up with lightning crystals. A little over 120 gil at San doria. The result is either ash lumber or sheep leather. I usually craft of lightning day, for some reason I get better results with leather and sometimes it yeilds 2 of them.