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You're distracted or otherwise unable to focus your full attention on defense. You take a -2 circumstance penalty to AC. Some effects give you the flat-footed condition only to certain creatures or against certain attacks. Others-especially conditions-can make you universally flat-footed against everything. If a rule doesn't specify that the condition applies only to certain circumstances, it applies to all of them; for example, many effects simply say "The target is flat-footed."