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Helmets with cutting/blunt protection, rather than just for appearance
I think many people love helmets, myself included. There's not THAT many of them out there, either.
I am not sure why helmets do not count towards a character's total armor, though. Going into a battle without a helmet for purposes of realism seems suicidal. And if you DO have a helmet, it would make sense for the helmet to contribute towards cutting and blunt protection, like a shield does, because they fend off blows. Not really sure what else to add -- just that it makes sense for a piece of armor to contribute towards armoring.