Master of Puppets adds 2 new items that serve as Reset Items for your followers:

• The Potion of Puppet Memory (ID: 75620001);
  
• The Treat of Puppet Memory (ID: 75620002);

They can be crafted at any Alchemist's Bench. And each item is unlocked with an individual feat, located under the Thrall Taker feat category.

In order for these items to be usable your follower need to have the MoP Attribute System enabled. (Refer to this document for information about MoP Attribute System)

The main objective of the Reset Items is to give your followers their Initial Attribute Points for you to distribute them on the attributes of your choice. So you should give them even to your level 0 followers.

These items, once consumed by your follower, will turn their level back to 0, turn all their attributes to 0, remove all their perks, remove all their Attribute Points. remove all their Perk Points and give back their Initial Attribute Points.

Notice that if the follower is a thrall, you have to give them a Potion of Puppet Memory, but if it is a pet you have to give them a Treat of Puppet Memory. If you try to do otherwise the item won't be usable.

MoP also adds the Elixir of the Master of Puppets (ID: 75620003) which is an admin only spawn item. Once consumed by your follower, it will turn all their attributes to 0, remove all their perks, respec their Attribute Points. respec their Perk Points and give back their Initial Attribute Points, keeping their level.