Shield, Heavy Wooden or Steel

You strap a shield to  your forearm and grip it with your hand. A heavy shield is so heavy that you  can’t use your shield hand for anything else.

Benefit: Wooden or Steel: Wooden and steel shields offer the same basic protection, though they respond  differently to spells and effects.

Shield Bash Attacks: You can bash an opponent with a heavy shield. Used this way, a heavy shield is a martial bludgeoning weapon. For the purpose of penalties on attack rolls, treat a heavy shield as a one-handed weapon. If you use your shield as a weapon,  you lose its Armor Class bonus until your next turn. An enhancement bonus on  a shield does not improve the effectiveness of a shield bash made with it, but  the shield can be made into a magic weapon in its own right.

Shields
Shield	Cost	Armor/Shield Bonus	Maximum Dexterity Bonus	Armor Check	Penalty Arcane Spell Failure Chance	Speed (30 ft.)	Speed (20 ft.)	Weight. 1
Shield, heavy wooden	7 gp	+2	–	-2	15%	–	–	10 lbs.
Shield, heavy steel	20 gp	+2	–	-2	15%	–	–	15 lbs.

One-Handed  Melee Weapons (Martial)
Martial Weapons	Cost	Dmg (S)	Dmg (M)	Critical	Range Increment	Weight	Type	Special
Shield heavy	special	1d3	1d4	×2	–	special	Bludgeoning	–

Source:  Core Rulebook