Acheron is set to arrive in patch 2.1 and if you are already pre-farming for her and are looking for her best light cones, here are our top recommendations. Acheron suffers from a problem similar to Blade, where there are simply no standout 4-star alternatives to signature light cones but you should still get great mileage out of her kit even at E0S0.
Acheron's Best Light Cones in Honkai Star Rail 2.1
Here's a work-in-progress light cone calculations sheet by Acheron Mains community member 'Hunter'. Here are some comparisons:
S1 Along The Passing Shore S1: 25% Better than S5 Good Night and Sleep Well
S1 Incessant Rain: 18% Better than S5 Good Night and Sleep Well
S5 Good Night and Sleep Well (used as baseline for comparisons)
S5 Fermata: ~17% Weaker than S5 Good Night and Sleep Well
The above calculations assume you use Guinaifen, Pela and Lynx.
Along the Passing Shore (Signature)
Increases the wearer's CRIT DMG by 36%. When the wearer hits the enemy target, there is a 100% base chance of inflicting Empty Bubbles to the enemy, lasting for 1 turn. This effect can be triggered 1 time against each target for every attack the wearer launches. The wearer deals 24% more DMG to targets afflicted with Empty Bubbles, and DMG from Ultimate additionally increases by 24%.
Acheron's signature has an interesting mechanic that offers a 100% fixed chance to trigger a debuff. As of the current beta, Acheron always triggers the debuff and it is not affected by Effect Hit Rate like other light cones featuring similar effects. This allows her to build stacks towards her Ultimate faster and potentially set up a two-turn Ultimate rotation, something that is not currently possible without her signature.
The two-turn Ultimate is achieved using two Nihility characters and Gallagher for additional debuffs. Assuming the two-turn Ultimate rotation is still possible at launch, the light cone will add immense value to Acheron's kit.
Incessant Rain (Second Best Option)
Increases the wearer's Effect Hit Rate by 24%. When the wearer deals DMG to an enemy that currently has 3 or more debuffs, increases the wearer's CRIT Rate by 12%. After the wearer uses their Basic ATK, Skill, or Ultimate, there is a 100% base chance to implant Aether Code on a random hit target that does not yet have it. Targets with Aether Code receive 12% increased DMG for 1 turn.
Silver Wolf's signature light cone is less than 10% behind Acheron's signature in most cases. It also has a built-in debuff that can help Acheron generate stacks and it also offers Crit Rate and bonus damage, allowing Acheron to potentially use her Ultimate a turn sooner. It is not a light cone you should actively pull for, but you should consider using it on Acheron if you already have it.
Good Night and Sleep Well S5 (Best 4-Star Option)
For every debuff the target enemy has, the DMG dealt by the wearer increases by 24%, stacking up to 3 time(s). This effect also applies to DoT.
Good Night and Sleep Well offers a 72% damage bonus at S5 and it is your go-to option if you do not have access to 5-stars. Despite being competitive with 5-star light cones for some characters, it is not as valuable for Acheron as it does not have the same added utility as Incessant Rain or her signature weapon.
Fermata S5 (Best F2P Option)
Increases the Break Effect dealt by the wearer by 32%, and increases their DMG to enemies afflicted with Shock or Wind Shear by 16%. This also applies to DoT.
Considering that Good Night and Sleep Well is not easily accessible as it is available via the gacha system, Fermata is your best option as a F2P player if you don't have better options.