Talk:Shen/@comment-99.245.203.44-20110812125429/@comment-62.226.44.54-20110812215755

wrong, shields DO benefit from MR/AR, at least most of them "The majority of absorption shields take the champion's resistances on account when receiving damage." -> http://leagueoflegends.wikia.com/wiki/Absorption_shield "Every shield that isn't Blitz's passive takes mitigation into account" -NeonSpotlight

Also, Shen is able to regularly tank tower hits even with low levels of his Feint, due to his resistances strengthening the shield

To answer your question: Shields take into account the values of the ones that benefit from it, so Shen's ultimate "scales" with the MR/AR of the person he ults.