Location and Uses
The Faces of Evil
The Reflecting Shield goes unnamed in The Faces of Evil. It is an upgrade to the starting Shield that, in addition to blocking enemy projectiles, is also able to deflect Lupay's spells back at them, and it is necessary to defeat them. Link receives the Reflecting Shield from Suprena in Serigon Caves after he brings her the Crystal of Reflection, which she uses to bless Link's Shield with.
The Wand of Gamelon
In The Wand of Gamelon, the Reflecting Shield appears identically as in The Faces of Evil. In addition to blocking enemy projectiles, it is also able to deflect Wizzrobe's spells back at him, and it is necessary to defeat him. The Shield is found inside the final cabin on Gobiyan Ship.