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This skill is effective in the hands of Ranger/Mesmers, who have good baseline armor and retain decent elemental armor even with the penalty applied. Properly attired a Mesmer primary can also achieve respectable physical defense using this stance. A mesmer seeking a quick defensive boost rather than long-term protection is probably better off with Distortion, however.
Physical Resistance combines excellently with Sentry's Insignias, which almost nullifies the elemental armor reduction while boosting physical armor by a total of 50 points.