Hm...you know what? As much as I hate to say it, lolAlla may be right about this one. Looking at that post again, he gives the formula as being Absorption = Base% + Def/2, with a Buckler's base as being 22%. Ancile's Def rating is 32. Therefore~ Absorption = 22 + 32/2 = 22 + 16 = 38%, which matches up with my number.
Now I need to make sure that the number I found is actually right...
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