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Message: <blockquote data-quote="aco175" data-source="post: 7959504" data-attributes="member: 27385">I'm kind of the opposite from a DM perspective.  The +2 to hit puts the responsibility on the players to add that to their roll where the -2AC puts it on the DM to remember and tell each player what his new AC is.  Say PC 1 and 2 are flanking and you tell them that the monster's AC is 16, since they are flanking.  Another player may hear you and think they are aiming for a 16 while shooting at the monster and now you need to tell each player what the AC is depending on who's turn and if they are flanking.  I tend to just tell the monster's AC after the PCs attack it to allow them to determine if they hit.This could work if all attackers are flanking as opposed to only those in melee combat.  If more than one PC is attacking a monster then everyone gets flanking.  You can go either way with +2 for PCs or -2 for monster.  I tend to find that the players like to get bonuses and I as the DM do not like to keep track of more things that I could give to the players to track.</blockquote>