User blog comment:Njalm2/Nanja's Classroom: Designing RP Characters/@comment-24384232-20161210045011/@comment-3403804-20161210103221

PL is a rather convoluted system, built upon a few core principles and then further expanded upon by circumstantial factors. At its bare minimum it can be summed up something like this. This is just a basic example

Spiritual Power
 * Spiritual Power & Spiritual Awareness: 1 PL
 * High Spiritual Power: 3 PL
 * Great Spiritual Power: 5 PL
 * Immense Spiritual Power: 10 PL
 * Past this point it all becomes a matter of perspective; and I use my own judgement in determining just how much PL something is worth.

Skills Practitioner: 1 PL Expert: 3 PL Master: 1st Degree Master is 5 PL (This can increase exponentially depending on the characters Degree in their field.) Grandmaster: Varies tremendously; and is usually calculated on numerous factors like subskills, talents and especially well-done techniques that warrants praise. I can say that almost 80% of Hiroya's PL is calculated from his Kido Grandmastery. Therefore, a properly done grandmaster (of which there are few) is worth from 70-120+ PL on average.