Shade
Monster Junkie
The dharculus from Planar Handbook may offer some insight...
Dualplanar (Ex): The bulk of a dharculus's body resides on the Ethereal Plane, but the monster possesses the capacity to insert or remove its mawed tentacle ends into or out of the Material Plane as a standard action. Creatures that are stuck on the Material Plane find it difficult but not impossible to target the dharculus. Because the monster is dual-planar and therefore exists partially on the Material Plane while its tentacles are inserted, its foes on the Material Plane can attack the creature as if it had cover, and so it gains a +4 bonus to Armor Class and a +2 bonus on Reflex saves. A dharculus can take a standard action to remove its tentacles from the Material Plane, allowing it to effectively retreat completely into the Ethereal Plane.
Dualplanar (Ex): The bulk of a dharculus's body resides on the Ethereal Plane, but the monster possesses the capacity to insert or remove its mawed tentacle ends into or out of the Material Plane as a standard action. Creatures that are stuck on the Material Plane find it difficult but not impossible to target the dharculus. Because the monster is dual-planar and therefore exists partially on the Material Plane while its tentacles are inserted, its foes on the Material Plane can attack the creature as if it had cover, and so it gains a +4 bonus to Armor Class and a +2 bonus on Reflex saves. A dharculus can take a standard action to remove its tentacles from the Material Plane, allowing it to effectively retreat completely into the Ethereal Plane.