Quote Originally Posted by SCPRedMage View Post
Your gear is hidden because it, too, has cover. Except the tower shield. The tower shield DOESN'T have cover, but everything ELSE you have DOES.

Bottom line: no cover/concealment, no cover. Tower shield can't grant itself cover, then it can't be hidden by virtue of it granting YOU cover.

Any claims otherwise are flawed logic.

EDIT: If it helps any, think of the tower shield as a piece of scenery you can move around. You could hide under a table, but you couldn't hide the table by holding onto it while you hide under it. Same principle.
That was the entire nature of the bug in 3.0. I agree that's how it SHOULD have been ruled, but the way it was written that wasn't what happened. It was fixed in 3.5.