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It does not use an action - but the next round you are unable to attack or cast spells. What is the benefit of this action?
Are you taking total cover, negating all targetting attacks against you in compensation for losing all attack bonus?
Are you getting simply a cover bonus to your AC? Is this the mounted version of total defense...with a skill check required because you're riding?
Does anybody know? Both the exact nature of the penalty and the exact nature of the advantage?