These large, heavy shields not only offer unrivalled protection, but provide a stable platform upon which to balance the length and weight of a long-barrelled gun.
BackSource: Warhammer: The Old World Online Rules Index
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A tower shield is a shield that improves its wielder's armour value by 3 (rather than the usual 1) against attacks made by enemy models that lie within the wielder's front arc. However, a tower shield offers no protection to its wielder against attacks made by enemy models that lie within the wielder's flank or rear arcs.