Damage to Shields

[Anthony]

So, looking at shields:
A light shield is DR 5, HP 20. It's probably a homogeneous wood object with an area of about 2 sf (1 lb/sf), which is about 1/4" of wood, so computed value is about DR 1, HP 10.
A small shield is DR 6, HP 30, and the same 2 sf, so it's 4 lb/sf. Figure about 0.05" of iron over 0.5" of wood, so computed value is about DR 3, HP 16.
A medium shield is DR 7, HP 40, and probably more like 4 sf, so similar areal density to the small shield; computed value is about DR 3, HP 20.
A large shield is DR 9, HP 60, and probably more like 6 sf, so similar areal density to the small shield; computed value is about DR 3, HP 24.

That's a ... large discrepancy. The easiest fix is to assume that Damage to Shields uses half of the weapon's damage. This leaves light, small, and medium shields about the same toughness as they are in RAW (taking 22, 38, and 46 damage to break, instead of 25, 36, and 47) though it still reduces large shields significantly (51 vs 69).

I also notice that there do not appear to be any rules for deliberately attacking shields.