My statement is really simple:
Steel Skin is completely useless in its current form.
Background information:
less then 0.2% is using SS as a ED: http://www.carnageblender.com/directory/spell-popularity.tcl
I'm not sure why, maybe its bugged or nobody knows how to use it. Either way Steel Skin is only good on high AC minions like walls or tanks.
With 181 AC as the break even point with no penalties or 203 AC with full wall penalties. I'm not sure how this can be useful now...
And of course being an ED it can be easily dispelled by DM and since GA is powerful now, everyone is using DM to cancel it out or using GA themselfs.
What do you think?