What this means to me is that a Tower shield functions as a shield 1 size too large for the player wielding it as standard. What would happen then, if say i were to as a medium character, purchase a Tower Shield sized for a halfling? Would this mean i'm now using a tower shield of appropriate size and the -2 penalty associated with it is now removed, giving me all the benefits of the tower shield but none of the attack penalty draw backs? Or am i simply now down to -4 to attack because even though the tower shield is inappropriately sized to begin with, a medium character wielding a small tower shield is also considered inappropriate sizing.
Or it means that a tower shield is cumbersome to use due to its shape and design, not its size, which is why the proficiency for tower shields is separate from the proficiency for other shields. Thus trying to use a tower shield not sized for you would apply additional penalties. Shields and armor grant AC independently of the size of the user or the item, even though armor sized for a colossal creature would probably be many feet thick. Too much logic breaks D&D.
Another tract: If a tower shield's size is what granted the +4 AC, why would using a smaller shield grant the same protection? Wouldn't it drop down to +2, the same as a heavy shield (which is roughly half the size of a tower shield, following how size categories work)
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Another thing. If you use an armor, or a Tower shield for that matter, that you do not have proficiency in, you impose the ACP as a penalty to your attacks while using it. Even if a shield is animated. Correct?
Yes.