The Falmer Shield is a heavy shield and part of the Falmer armor set found in The Elder Scrolls V: Skyrim.
The Falmer shield can be found in any dungeon inhabited by the Falmer. They are most frequently found on Falmer corpses.
This armor piece can be upgraded with Chaurus chitin at a workbench.
Originally, the Steel Smithing perk would double the improvement, however with the addition of Dawnguard this has been changed to the Advanced Armors perk.