The Skill trees in Beast of Reincarnation for both Emma and Koo are fairly complex, with many branching paths leading to builds that can be effective against either regular enemies or bosses. In the event that you want to reset your Attributes and some of those Skills in order to test out alternative builds, there is a respec function in the game that allows you to partially recoup some points.
This guide for Beast of Reincarnation explains how and where to unlock respec, as well as its mechanics.
How To Unlock Respec
In order to access the respec function, you will need to progress the story almost all of the way through to the end of Chapter 2. Once you have rescued Mikoto and returned to the Cleanse Walker, you will unlock the Communicator as well.
You will now be able to use the Communicator to ring up Mikoto whenever you want, opening up the Reset Attributes menu, from where you can choose between either Emma or Koo individually.
How Respec Works
Refunding Attributes requires 100 Amber per point that has already been allocated, and will automatically reset some of the associated Skill Points as well. The catch is that the upper half or branches of the Skill tree are locked-in once allocated and cannot be recovered.
If your intention is to test out different builds, your best bet is simply to create a manual save after resetting your points, so that you can load right back into a sort of blank slate once you have completed your time with each experimental build.
Amassing enough Amber to respec will not be a problem by the early mid-game, and there is no apparent limit to the number of times you can respec.
That is everything there is to know about resetting Attribute and Skill Points in Beast of Reincarnation.
