General Information
Unlike in previous games, enemies in Dark Souls II all have a set number of times that they can respawn. Once an enemy is defeated a certain number of times, they will not respawn unless a NG+ cycle is started, or a Bonfire Ascetic is burned in the area's bonfire. Some enemies, such as phantoms, will not respawn more than once in NG, but will respawn 12 times for each NG+ cycle thereafter (needs testing). Bosses will not respawn until a NG+ cycle is started or a bonfire ascetic is used. Note that using a bonfire ascetic can increase the number of enemies in an area, such as the skeletons in the basement of Majula Mansion. (needs testing).
Due to the overhauled respawning system, farming items or souls is far more difficult than in previous games, however progressing through a level that you would not usually be strong enough to get through is much easier, as each time an enemy is killed incremental progress towards that area becoming safer is garnered. However, if farming for items is your wish, it is possible to make enemies respawn endlessly, through joining the Company of Champions, which will cause all normal enemies (any that respawn the full 15 times under normal circumstances) to respawn endlessly, even if the covenant is joined after they stopped respawning originally.