From what I've seen, they drop from (what I consider) mid-level monsters and up, I've found most of mine from basic Liches since that's what I farm the most.
I have found skill scrolls on everything. Normal ogres and ettins all the way up to lord of the abyss and wyrms. I thought they were more rare then they are, but I see them everywhere.
My very first skill scroll was on an gettin north of brit. On my first day. It was mining and it got stolen at the bank. Same day I got one on an ogre near yew.
True they may have looted them.
But I've seen so many since then Ive come to the conclusion they aren't a big deal.
evil mage lords, yes ( the purple robe ones) easiest kill in game for best chance at skillscroll, you will make more gold killing them selling ss's then you would off farming balrons.
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