
Cuttler |
What happens when we are in the process of transforming from gaseous to corporeal form (thus within the 5 rounds period) and we are being attacked?
What stats are you using? Does it stays the same from round 1 (almost gaseous) up to round 5 (now solid)
what is your ac (and other stats) on rounds 1, 2,3 ,4, 5?

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I'd say RAW, you retain the DR and lose armor bonuses until you were fully corporeal.
However, I'd be a lot of bookeeping, but as a GM, I'd reduce your DR by two every round, and increase the armor bonus by 20% each round.
Take a hypothetical party of a rogue with a chain shirt (+4), a druid with hide and +3 natural armor (+7) and a dwarven paladin with towershield and fullplate (+13)
Before Transformation -> Fully gaseous, DR 10/magic, No Armor bonuses
Round 1 ->DR 8, R+1, D+1, P+2
Round 2 ->DR 6, R+2, D+3, P+5
Round 3 ->DR 4, R+2, D+4, P+8
Round 4 ->DR 2, R+3, D+6, P+10
Round 5 ->Fully Corporeal, R+4, D+7, P+13
Alternatively, phase in different types of armor as you become more corporeal.
Before Transformation -> Fully gaseous, DR 10/magic, No Armor bonuses
Round 1 ->DR 8, Natural Armor effective
Round 2 ->DR 6, Shield Bonuses effective
Round 3 ->DR 4, Light Armor effective
Round 4 ->DR 2, Medium Armor effective
Round 5 ->Fully Corporeal, Heavy Armor effective