Does anyone actually carry a tower shield in 3.5? Total cover is clearly a useful option to have, and the AC bonus of +2 (compared to a heavy shield) is very significant at lower levels. But the -2 penalty to all attack rolls seems like a rather painful tradeoff to make.
Now that even animated shields inflict their penalties on the user, is using a tower shield ever worth the trouble?
Now that even animated shields inflict their penalties on the user, is using a tower shield ever worth the trouble?