In 1e incorporeal creatures ignored armor when attacking PCs. This makes sense as they can walk through matter.
Is this also true for 2e? Should I be subtracting the AC from armor whenever a shadow or ghost attacks a PC? .. and does it really matter if the armor is magical or not?
I was thinking of giving a PC a shield and armor of Pharasma that protects against incorporeal creatures; but I'm not sure if it makes sense with RAW.