Needs review
Source: Player's Handbook

Description: You are proficient with tower shields.

Prerequisites: Shield Proficiency

You can use a tower shield and suffer only the standard penalties.

Normal

A character who is using a shield with which he or she is not proficient takes the shield’s armor check penalty on attack rolls and on all skill checks that involve moving, including Ride.

Special

Fighters automatically have Tower Shield Proficiency as a bonus feat. They need not select it.