A shield's defense bonus and cover value is increased to the next shield size for each size category smaller then medium size that the wielder is. On the other hand, for each size category larger then medium a creature is the defense bonus and cover value shrink to the next smallest shield size.
All other values (DR and breakage chance) remain the same.
So a medium shield would be considered a large shield to a halfling or gnome but would be a small shield to a bugbear. A buckler would be a medium shield to a pixie fairy but would be worthless to a bugbear (except to eliminate the -4 non-shield penalty).
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