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Doesn't reset, doesn't drop either. It can fail though, because hands slipped...
Here's information I was able to gather:
While obviously enhancement rates cannot be checked in-game and therefore can be never sure if they are as such, rest of the information is accurate as far I have leveled my Epaulet so far.
5 Spider Brothers, Blood Prince and Red Archer are good to get a lot of stones quickly. If you fail a bunch and don't manage +17 with that though, you can do them all over again on an alt and transfer them to the character you choose.
Found out last night that Interdimensional Invasion and Counter Attack don't drop any. I figured it was due to them being too low level, but if Blood Prince worked for you and Polar Bear for my friend, I'm guessing they were either intentionally left out or don't count as having a true boss.
Comments
Archers.
Here's information I was able to gather:
While obviously enhancement rates cannot be checked in-game and therefore can be never sure if they are as such, rest of the information is accurate as far I have leveled my Epaulet so far.