These massive shields can be used to provide cover to nearly the entire body.
Category
Shield
AC Bonus
+2/+4
Speed Penalty
-5 feet
Bulk
4
Hardness
5
HP (BT)
20 (10)
Price
10 gp
These massive shields can be used to provide cover to nearly the entire body. Due to their size, they are typically made of wood reinforced with metal.
The higher bonus requires using the Take Cover action while the shield is raised.
Using this shield
A shield grants its circumstance bonus to AC only while raised. Raising it costs 1 action, and the bonus lasts until your next turn starts. With the Shield Block reaction you can reduce damage by the shield's Hardness (5); the shield then takes the remaining damage, and it breaks at 10 damage and is destroyed at 20.
Source: Pathfinder Player Core, p. 274
Bring Tower Shield into a Pathfinder 2e game with The DM Screen.