@Dravic
Steel Shield, then? I love to keep my shield up
Imho it's a good idea to heirloom a shield as shielder... if it breaks often. If it does not break... dont heirloom it.
You can recognize each level of heirlooming... I had a mw brown heater and a thick huscarl.
I am not sure about the steel shield cause of its coverage and speed. If you fight against shield breaker hitpoints are important, not body armor. So imho plate covered is not so good (only 178) hitpoints.
The huscarl has a great coverage and good amount of hitpoints (same as brown heater). Important for heirlooming is imho the speed... heirlooming increases hitpoints and body armor, not speed.
But if you are happy with your steel shield... use it... and heirloom it. Imho much better than +1 damage of a weapon.