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Message: <blockquote data-quote="DanMcS" data-source="post: 1533128" data-attributes="member: 6530">I would go 1 for 1 or 2 for 1.  That is, something with natural armor +6 could get 3 points of DR for it.  DR is pretty valuable, moreso than AC point for point, I would figure.The thing to be cautious about is that 3.5 power attack breaks any kind of armor as DR rule when using two-handed weapons.  2 points of damage for 1 point of BAB will destroy anything that had its AC reduced to be converted into DR.  It should really work like the strength bonus for two-handed weapons, 3 for 2.On the other end, you get effects like "no lizardman can be hurt by a dagger", if their DR is higher than the possible damage of the weapon.  In exalted, there's a "ping" rule, that even if the DR (soak) provided by armor is more than the possible damage, you still get one damage die.  In D&D, I'd say that even if DR from natural armor is greater than the damage, the creature hit take 1 point of subdual.</blockquote>