Reflecting
(Dungeon Master's Guide v.3.5, page 219)
Price (Item Level): 25,150 gp (16th)
Body Slot: Shield
Caster Level: 14th
Aura: Strong; (DC 22) abjuration
Activation: Standard (command)
Weight: —
This shield seems like a mirror. Its surface is completely reflective. Once per day, it can be called on to reflect a spell back at its caster exactly like the spell turning spell.
Prerequisites: Craft Magic Arms and Armor, spell turning.
Cost to Create: 12,500 gp (plus 150 gp for base item), 1000 XP, 25 days.