
Tarantula |

Combat wrote:
If you succeed, your friend gains either a +2 bonus on his next attack roll against that opponent or a +2 bonus to AC against that opponent's next attack (your choice), as long as that attack comes before the beginning of your next turn. Multiple characters can aid the same friend, and similar bonuses stack.
It doesn't say a specific AC the bonus is to (Normal, Touch, Flat-footed) so I would give the +2 bonus to all of them. It is untyped, so it stacks with other aid another bonuses also (as evidenced by the example).