In Kingdom Hearts III, Counter Shield is the Formchange of the Hero's Origin Keyblade, associated with Guardian Form. Its basic combo consists of Sora throwing the shield around himself and spinning it forwards before surrounding himself with an electric forcefield for the finisher. The Formchange's biggest boon is being able to perform devastating counters. Sora can use the Shield Charge ability to charge the shield by blocking and replace the Attack command with a reprisal up to two times. Wrathful Fist simply summons a giant fist from the shield, while Wrathful Flurry summons a barrage of fists.
The Formchange finish command has Sora transform the Keyblade into a chariot pulled by an ethereal Pegasus. The Attack command is replaced by Thunder, allowing Sora to ride around the arena while casting bolts of lightning on any enemies present.
Learning Counter Shield
Kingdom Hearts III