Various orcish Helmet Types, some based on the classic ironbound leather-Skullcap design
Those of the Orc race were infamously rustic and primitive in culture and craft, and their arms were no exception. They made use of a variety of conflicting armor styles, and many variants of Helm. However, the traditional Orcish "Pakronar," or variants of it, had been the chief model, it seems, since the days of the first Barad-dûr, if not ancient Angband itself. In form, the helm of an Orc-Dog was a round iron cap, fitted with a broad rim and beak-like nasals. Ancient variants, possibly dated from the Second Age, or even the First, as late as the Great Northern Wars, seemed Saruman´s Uruk-Hai however used a different, rather mannish appearing model (see:Isengard helmet).
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Guldur/Gundabad types with tall crest
Tolkien´s description of the Orc helmet has features of a variety of historical arms, from the Zischägge (or lobster-tailed pot helmet) and Capeline and Carolingian helms, to forms such as the Kettle Hats, Ironhats, Roman Cassis helms or even late German Pappenheim helmets, though the helmet-type he described was closest in form to a cross-band helmet (akin to a Benty Grange) with an additional broad rim and nasals. Professor Tolkien's "Christmas Goblin" illustrations, though often vaguely detailed, seem to hint towards horned helms or headdresses similar to the waterloo helmet or zogbe helmet mask, or even stereotypical Viking helms. On the other hand, his sketches for the Battle of Five Armies and Ravenhill show distant and indecipherable figures wearing helmets with tall helmet ornaments which could perhaps evoke dragoon helmet or some taller Samurai helmet types, though the figures could be anything from Elves, Men orDwarves and not necessarily Orcs. Perhaps in accordance with this depiction, those helms worn by the Gundabad Orcs and Guldur-Uruks in the film adaptation demonstrate some resemblance, with tall, Roman-style crest and grim eyemasks.
Many Illustrations from ICE Books, including those by british artist Angus McBride, show Orcs wearing helmets resembling japanese Kabuto types (though most of McBrides orcs wear classic Ironhats or Kettle Hats with applicated horns or bat-wings).