Aaron said:This is what the FAQ say:
• Magical Attacks: A tower shield’s effects on
magical attacks depend on the kind of magical attack.
Any attack aimed at your equipment is aimed at you.
If a magical attack has you as a specific target (that is
it does not merely affect the area that contains you
but is aimed right at you), the shield has no effect. All
rays fall into this category, as does any spell that has
a Target entry in its header and any spell that has an
Effect entry and affects creatures (provided, of
course, that the attacker can and does choose the
shield user as a target).
The FAQ is a poor source to pull from. It is notorious for creating rulings that are flawed and/or create new rules. In this case, the faq is explaining that the tower shield specifically allows casters to target an individual that takes cover behind the shield by target the shield. (as per the tower shield description). The flaw in the FAQ is that applies it universally while the tower shield description gives the caster the option of targeting the shield user by targeting the shield.
If I am missing a rule that says you cannot target attended objects (provide the spell affects objects), please link me the source.