There are really only a few practical frame combinations in the current game.
This is the same thinking regardless of whether you have 100/1200 gifts. Obviously more gifts is better, but pre-1200 gift puppets are still easily capable of tanking all but the very hardest content (like, T3~4 Reisenjima and Kirin is about it) if you have decent gear and attachments. You should still at least go out and get that 100 gift first if you're even semi-serious though :)
The viable options:
1) VE body & Soulsoother head. Your go-to choice for PUP's most useful role in today's game - automaton tanking. WHM head over VE head due to the better mix of elemental capacity for tanking purposes (it won't cast spells with VE body).
2) Harle body/Soulsoother head. Another tanking setup. I tend not to use "Harle tank", but it's an option primarily for the puppet casting shell on itself for some extra magic defense.
3) VE/VE is for DD-focused situations. In general, it's your go to puppet partner whenever the situation calls for the master meleeing, supplementing your own DD. It's also sturdy enough to do some light tanking: for instance, CP parties (including tanking Apex mobs while also acting as a SC partner for you), farming Warder NMs, low danger NMs, etc.
Stuff that isn't used much:
Not much reason to use Sharpshot or Spiritreaver unless you're in some extremely niche situation (pet alliance doing a multi-PUP nuke volley? idk...).
EDIT 6/22: OK, maybe Sharpshot is getting a buff very soon, so perhaps will become useful again as a DD frame. See: http://www.ffxiah.com/forum/topic/41682/animators-workshop-a-puppetmasters-guide-20/22/#3118254
WHM RDM puppet is theoretically useful if you need the buffs/cures, but is generally not terribly practical since other players or trusts will fill the same role in the vast majority of content. Even in something like a party setup when you can't get the mages to haste you like they should, while I used to think it was OK to just use the RDM puppet as a Haste II bot, now I can't really bear giving up the much improved supplemental offense and SCs of a melee pupppet (improvements including massively improved SC utility, easy pet haste gear without having to sacrifice good master gear - i.e. 25% in 3 pieces with cape/h2h/waist).
Attachments:
Any setup:
- Optic Fiber
- Likely want some Auto-Repair Kits, even on a DD oriented puppet
Tank setup:
- Flashbulb
- Auto-Repair Kits (as much as you can fit with Optic Fiber+Flash)
- Strobe I and II
- Armor Plates (PDT-) and Mana Jammers (MDT-) to fit available slots
- Galvanizer (nice, not essential)
- Speedloaders? Really depends on setup (availability of mage backline to MB) and difficulty of the NM. On easier stuff to tank you might be able to "cheat" a little with a couple DD attachments and gear instead of all out "turtle" style tank setup, to let the puppet gain TP and close SCs (Speedloader will generally allow a SCH SC to finish, then add a WS to close multi-step Light/Darkness). On super deadly mobs, I'd err on the side of a fully defensive setup.
DD setup:
- Turbo Charger 1 & 2 (top priority)
- Thunder mix depends on needed Acc; Stabilizers/Target Marker as needed for accuracy, drop them for Coilers (and I guess Dynamo) as the situation allows
- Speedloaders!
- Tension Springs
- I usually like to at least use a few slots for defense too, with an Auto-Repair kit and maybe a couple PDT/MDT attachments.
- Usually doesn't hurt to add at least some hate grabbing tool (Strobe, Flashbulb) even if you don't use all 3 like you would for a dedicated tanking setup.