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It's in the combat chapter under full attack and attack.
Quote:
Fighting Defensively as a Full-Round Action: You can choose to fight defensively when taking a full-attack action. If you do so, you take a –4 penalty on all attacks in a round to gain a +2 dodge bonus to AC for until the start your next turn.
Quote:
Fighting Defensively as a Standard Action: You can choose to fight defensively when attacking. If you do so, you take a –4 penalty on all attacks in a round to gain a +2 dodge bonus to AC until the start of your next turn.
Various feats and abilities can adjust these values.