A shield bonus improves Armor Class and is granted by a shield or by a spell or magic effect that mimics a shield. Shield bonuses stack with all other bonuses to AC except other shield bonuses. A magic shield typically grants an enhancement bonus to the shield’s shield bonus, which has the effect of increasing the shield’s overall bonus to AC. A shield bonus granted by a spell or magic item typically takes the form of an invisible, tangible field of force that protects the recipient. A shield bonus doesn’t apply against touch attacks.
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System Reference Document v3.5 © 2000–2003, Wizards of the Coast, Inc.; Authors Jonathan Tweet, Monte Cook, Skip Williams, Rich Baker, Andy Collins, David Noonan, Rich Redman, Bruce R. Cordell, John D. Rateliff, Thomas Reid, James Wyatt, based on original material by E. Gary Gygax and Dave Arneson.