The official ruling actually is that it does not grant cover, just a cover bonus to AC. of course, we could talk about what "official" actually means...Dr. Zoom said:As written, it grants 3/4 cover, which blocks all AoO's, too. I believe this version is too powerful. The FAQ says just a +7 cover bonus to AC along with the MM defense, which is a good fix. I don't have a problem with the spell like that. I think it will be written either this way or like the d20Modern version in the revised PH.