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If someone acts during the surprise round, are they still considered flat-footed when the
regular rounds begin?
No, you are not flat-footed. You are only flat-footed if you have not yet acted in combat, and acting on the surprise round means you've already acted in this combat encounter and are not flat-footed.
The only time you would be still flatfooted after a surprise round is if you were the one surprised, and then I the next round you still have not acted in order of initiative.
Otherwise it would take someone actively using an ability on you to make you flatfooted