Sorry but I am a bit confused because of the bolded part. I mean, does it mean that attack has TWF penalties and gets any other penalties (like power attack) onto top of that?
I am asking because, in PF, as far as I can tell, shield bash is always an "off-hand" attack. First rule of that off-hand attack is that it gets half STR.
However, my confusion starts at this point: Off-hand term is used in TWF rules, and TWF rules only, with the penalties at that table. (correct me if I am wrong, my PF knowledge is not that high).
But that attack is an AoO, not a TWF attack nor a dual-wielding attack. Would there be still penalties of TWF on those? For example, if I am using a heavy shield, when I use my Active Defense ability with Smashing Counter, will be getting a -10 to that attack if I lack TWF? Or is it something else?
Might be a silly question but if you can make it a bit more clearer I would really appreciate it.