My group is playing a RAW-only game for fun. The idea is to stick to RAW as closely possible, even if it causes weird problems or wacky interactions in the game world. So, from time to time some strange or unusual rule uses pop up. This is one of them.
By RAW, we have:
Benefit: In most situations, a tower shield provides the indicated shield bonus to your Armor Class. As a standard action, however, you can use a tower shield to grant you total cover until the beginning of your next turn. When using a tower shield in this way, you must choose one edge of your space. That edge is treated as a solid wall for attacks targeting you only. You gain total cover for attacks that pass through this edge and no cover for attacks that do not pass through this edge (see Combat). The shield does not, however, provide cover against targeted spells; a spellcaster can cast a spell on you by targeting the shield you are holding. You cannot bash with a tower shield, nor can you use your shield hand for anything else.
Those rules don't say anything about size difference restrictions. Does this means that, by RAW, a Tiny Tower Shield can be used to provide Total Cover for a Huge or Colossal creature?
Is there any rule restricting this use-case somewhere else?