True, but I'll have the same cover that they do against me. I think that that's one of my DMs house rules, but I'm not sure.
Also, I'll never come up against anything with a tower shield. Only one culture in our campaign setting uses shields, and we are nowhere near them.
But thanks for the heads-up, I had completely forgotten about tower shields. I'll have to come up with a feasible strategy against them (Probably power lunge & sunder).