[mefdinkins]

I have it on my bard for sex appeal but use the budget friendly:

Imbued Granite Spauldors
MAGIC ITEM LORE ITEM
Slot: SHOULDERS
AC: 20
SV FIRE: +10 SV DISEASE: +10 SV COLD: +10 SV MAGIC: +10 SV POISON: +10
WT: 19.4 Size: SMALL
Class: WAR CLR PAL RNG SHD MNK BRD SHM ROG
Race: HUM BAR ERU ELF HIE DEF HEF

There's some other cheap options that are good for shoulder slots too.