Nifft
Penguin Herder
That's a bit deceptive.In core it had a decent chance of protecting you, there weren't many ways to boost CL yet. My main issue with it was always the drawback. It also protects you against friendly spells, especially bad if say...you need to be healed.
d20srd.org said:A creature can voluntarily lower its spell resistance. Doing so is a standard action that does not provoke an attack of opportunity. Once a creature lowers its resistance, it remains down until the creature’s next turn. At the beginning of the creature’s next turn, the creature’s spell resistance automatically returns unless the creature intentionally keeps it down (also a standard action that does not provoke an attack of opportunity).
A creature’s spell resistance never interferes with its own spells, items, or abilities.
Cheers, -- N