A flow-on from this thread: http://paizo.com/forums/dmtz5imm?Ablative-Barrier-Shield-Other-how-would-th ey#10
Is there any ruling/insight on how the spell Shield Other affects non-lethal damage?
The following is from the spell description:
This spell wards the subject and creates a mystic connection between you and the subject so that some of its wounds are transferred to you. The subject gains a +1 deflection bonus to AC and a +1 resistance bonus on saves. Additionally, the subject takes only half damage from all wounds and attacks (including those dealt by special abilities) that deal hit point damage. The amount of damage not taken by the warded creature is taken by you. Forms of harm that do not involve hit points, such as charm effects, temporary ability damage, level draining, and death effects, are not affected. If the subject suffers a reduction of hit points from a lowered Constitution score, the reduction is not split with you because it is not hit point damage. When the spell ends, subsequent damage is no longer divided between the subject and you, but damage already split is not reassigned to the subject.
If you and the subject of the spell move out of range of each other, the spell ends.
I suppose in a sense, the question is whether NLD counts as 'hit point damage' for the purpose of this spell.
"Dealing Nonlethal Damage: Certain attacks deal nonlethal damage. Other effects, such as heat or being exhausted, also deal nonlethal damage. When you take nonlethal damage, keep a running total of how much you've accumulated. Do not deduct the nonlethal damage number from your current hit points. It is not “real” damage. Instead, when your nonlethal damage equals your current hit points, you're staggered (see below), and when it exceeds your current hit points, you fall unconscious."
Pretty clear NLD is NOT HP damage. Therefore, shield other is as good as not there when you are dealt it.
Tarantula is right, as you do not deduct nonlethal damage from your hit points, it is not hit points damage.