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There is a Legacy version here.

PFS StandardReflecting ShieldItem 18

Source GM Core pg. 234
Price 18,000 gp
Usage held in 1 hand; Bulk L
Base Shield Buckler
This high-grade silver buckler (Hardness 6, HP 24, BT 12) is polished to a mirrorlike sheen. The shield functions as a spellguard shield that can also reflect spells.

Activate—Reflect Spell [reaction] (concentrate); Frequency once per day; Trigger You're targetd by a spell; Requirements The reflecting shield is raised; Effect You attempt to reflect the spell on its caster. The shield attempts to counteract the spell, with a counteract rank of 9th and a counteract modifier of +30. If the spell is successfully counteracted, it's turned back on its caster.

Craft Requirements The initial raw materials must include at least 2,750 gp of silver.