Simple Q&A D&D 3.5 (by RAW) XXI

[killem2]

A 1165

No, you have to start with a masterwork Tower Shield which costs 180 gp = 30 gp (Shield) + 150 gp (Masterwork).
Animated is an enchantment costing the equivalent of a +2 Enhancement Bonus, and you need a real +1 Enhancement Bonus, making the shield cost the same as a +3 Tower Shield. Enchanting armor to +3 costs Bonus²*1000 gp or 3²*1000 gp = 9000 gp

All in all a +1 Animated Tower Shield costs 9180 gp.

Ok, I think I get it, so if you wanted say a +5 ability (whatever it might be, Shield of Blocking Death Stars), you first have to have at least a +5 shield in armor enhancement, then when you apply your Block Death Star ability it uses up that +5 bonus and no longer has the +5 shield ac bonus but does have the new ability instead?