I have looked and I can't seem to find out what race Emer Dareloth was, and what the Gray Cowl of Nocturnal is made out it. My friend says it's made out of cloth (which is understandable), but I think it's made out of metal. (As that is how it looks, plus it is clunky and makes the sound that helmets do when it collides with something)

Its a cowl. Cloth.

Dareloth is a cyrodiilc name.

It's made from the blood of a god, which usually has similar properties to metal in this series - but it has the weight, feel and consistency of cloth. It's cloth for all practical purposes.

Dareloth sounds Imperial to me.

I guess Imperial....

Actually i always thought the cowl looked like some kind of leather XD

I don't know: Dareloth sounds Imperial, yet Emer seems like a Dunmer or Breton name.

Does the book Purloined Shadows describe the theft of the cowl?

A.) nice thread necromancy.

B.) it's a fictionalized account of it.

It's made out of moons.

It and that interview with the Night Mother, make me question where exactly in terms of fiction they operate. The events and information in them seem true, but due to the "forbidden knowledge" of their subject matter, it can't be treated as nonfiction. That and by most accounts, Purloined Shadows shouldn't exist until after the curse on the Cowl has been lifted.