AC in Pathfinder is determined by several factors, including:

1. Armor and Shield Bonus

The armor and shield you wear provide a bonus to your AC. The better the quality of your armor and shield, the higher the bonus.

2. Dexterity Modifier

Your Dexterity modifier also affects your AC. The higher your Dexterity score, the higher your AC will be.

3. Other Bonuses

There are various other bonuses that can affect your AC, such as enhancement bonuses from items like rings and amulets, deflection bonuses from magical effects, and size bonuses.

4. Level

Your level can also affect your AC. Higher level characters usually have a higher AC.

5. Special Abilities and Feats

Certain special abilities and feats can also contribute to your AC. For example, the Thug class has an ability called Bewildering Injury that can reduce the AC of enemies.

6. Condition Effects

Certain conditions, like being stunned, blinded, or paralyzed, can also affect your AC. These conditions may lower your Dexterity or impose penalties on your AC.

7. Touch Attacks

In Pathfinder, touch attacks have different rules for determining AC. Armor, shield, and natural armor bonuses do not apply to touch AC. Instead, touch AC is calculated based on Dexterity, deflection, dodge, and size bonuses.

8. Pathfinder 2e

In Pathfinder 2e, AC is calculated differently. It is determined by adding 10 plus your character’s Dexterity modifier, armor proficiency bonus, armor item bonus, and any other permanent bonuses or penalties.

9. SEER Ratings

SEER ratings, which stand for Seasonal Energy Efficiency Ratio, do not directly determine AC in Pathfinder. SEER ratings are used to measure the efficiency of a cooling system in the real world and do not have a direct impact on the mechanics of the game.

10. Negative Dex Modifier

Having a negative Dexterity modifier can lower your AC in Pathfinder, as it indicates that you are less agile and less able to avoid attacks.