Block

This is almost exactly the Defensive Maneuver of the same name
in the DC Heroes 3rd Edition "White Book", page 104.

A Block is an attempt by the defender to interpose some object between an incoming blow and his person. (Villains are fond of using PCs as the interposed object.) If the Block maneuver succeeds, the object takes the damage instead of the defender.

A Block is a Dice Action, and in order to perform a Block, the Character must have some object in his hands or on his person that can be used to Block. The AV and EV of a Block attempt are both equal to the defender's Dexterity. The OV and RV are both equal to the Acting Value of the incoming attack, modified by (A) in the table below:

Block OV Modifiers

Modifiers used in the MEGS system for the Block defensive maneuver,
as described in DC Heroes 3rd Edition on page 104.

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OV and RV Column Shifts	Approximate Size of Object
+1	Human Hand
0	Small Shield or large Dictionary
-1	Garbage can lid
-2	Desk or small table
-3	Door
-4	Automobile
-5	Semi Truck
-6	House. Who waves around blocking items the size of a house?!

If the Block Action Check earns one or more RAPs, the Block succeeds and the attack is then resolved normally, using the defender's Dex as the OV and the Body of the object used to Block as the RV. Any RAPs caused by the attack are inflicted upon the object's Current Body Condition instead of the Defender's. If the Block Action Check fails to earn any RAPs, the attack is resolved normally with a -2 Column Shift penalty to the defender's OV.

So let's say that Puma decides to use Statesman's semi-conscious body (Body 6, Skin Armor 3, total 9) to block a plasma burst (Energy Blast effectively 8 right now) from Tesla Coil. (Puma thinks this is a fun idea!)

First we need to know whether he can manage it, so Puma makes a Block check. His Dex serves as the AV/EV, and Tesla Coil's incoming attack AV (8) provides the OV/RV modified by the fact that Statesman's flopping body is generally the equivalent of a desk in size (-2 Column Shifts).

Puma rolls high enough to get at least one RAP, so now he goes back to resolving the original attack, but with his new meatshield in place. That incoming attack from Tesla Coil was an 8/8, but now Puma's Dex is the OV and Statesman's armored Body is the RV. (And any damage taken goes to Statesman, not Puma. Puma definitely thinks this is a fun idea.) If Puma had failed to get any RAPs, he would have not gotten Statesman's body into place fast enough; Puma would have used 2 Column Shifts short of his actual Dex as his OV, and very likely gotten slammed by that plasma burst.

Additional notes:

A defender may block more than one attack per phase, but the OV/RV of each subsequent Block attempt is increased by +1 Column Shift. This is one of the few exceptions to the "one Dice Action per phase" rule.

Only Physical Attacks may be Blocked.

If an object not designed for Blocking takes any damage during a Blocking attempt, it can no longer be used to Block.

Whether an armored Character counts as "designed for Blocking" depends on whether the GM is willing to kill off the Character at this time.

If an attack does enough damage to destroy the Blocking object, any leftover RAPs of damage carry through directly to the body of the defender.