I'm trying to build around Polar

I think aiming for around 40 weapon, 0 accessories, 30 arms, 20 head, 20 torso, and 20 legs is a good start. As for accessories, they're good to have but have low priority, so I've set them to an extreme of 0. For legs, I think around 12 is sufficient. Please distribute the stats for your head and torso appropriately based on your surrounding environment. Depending on Polar's equipment and the level of your breakthroughs and support characters, you might be able to manage even without critical damage mitigation.