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Creature Stats:

Meruros

Small Outsider (Incorporeal, Trapped Spirit)
Hit Dice: 13d8+13 (72 hp)
Initiative: +7
Speed: Fly 40 ft. (perfect) (8 squares)
AC: 20 (+1 size, +3 Dex, +6 deflection), touch 20, flat-footed 17
Base Attack Bonus: +13
Grapple:
Attack:
Full Attack:
Space/Reach: 5 ft./5 ft.
Special Attacks: Possession, soul pluck, spell-like abilities
Special Qualities: Bodiless, cold iron vulnerability, damage reduction 10/cold iron, summoned herald, superior invisibility, world-sense
Saves: Fort +11, Ref +11, Will +11
Abilities: Str 10, Dex 17, Con 13, Int 14, Wis 17, Cha 25
Skills: Appraise +18, Concentration +17, Hide +19, Intimidate +22, Listen +19, Knowledge (spirits) +18, Move Silently +19, Search +18, Sense Motive +19, Spot +19
Feats: Ability Focus (soul pluck), Improved Initiative, Flyby Attack, Great Fortitude, Weapon Finesse
Environment: Any
Organization: Solitary, triad (3), or reaping (2d4 plus 2d10 Tadulos)
Challenge Rating: 13
Treasure: None
Alignment: Always lawful evil
Advancement: 14-19 HD (Small); 20-23 (Medium)
Level Adjustsment:

Raven Form
Manifested Meruros:
CR 13; Small outsider (trapped spirit); HD 13d8+13; hp 72; Init +7; Spd 10 ft., fly 40 ft. (average); AC 15 (+1 size, +3 Dex), touch 14, flat-footed 12; Base Atk +13; Grp +9; Atk +14 melee (1d4, talons); Space/Reach 5 ft./5 ft.; SA Possession, soul pluck, spell-like abilities; SQ Cold iron vulnerability, damage reduction 10/cold iron, low-light vision, summoned herald; AL LE; SV Fort +9, Ref +11, Will +11; Str 10, Dex 17, Con 13, Int 14, Wis 17, Cha 25
Skills and Feats: Appraise +18, Concentration +17, Hide +19, Intimidate +22, Listen +19, Knowledge (spirits) +18, Move Silently +19, Search +18, Sense Motive +19, Spot +27; Ability Focus (soul pluck); Improved Initiative, Flyby Attack, Great Fortitude, Weapon Finesse
Spell-like Abilities: At will—cause fear (DC 17), deathwatch, detect evil, detect undead, disrupt undead; 3/day—gentle repose, hide from undead (DC 17), ray of enfeeblement, scare (DC 18); 1/day—circle of death (DC 22), death ward, enervation, fear (DC 20), harm, undeath to death. Caster level 13th. Save DCs are Charisma-based.

Where the Tadulos guards the earthly vessel of the dead, it is the duty of the Meruros to claim the souls of the recently deceased Dorns and usher them into the Eternal. The Meruruos have become spiteful and vain with their contact with the dark god, and not all souls are reaped now. Some are left to rot and find their own way if the Meruros deems them unworthy, and competition between individual Meruros for choice souls often leads to bickering and infighting.

Those who can perceive spirits in their bodiless forms see the Meruros as grim Dorn hunters splattered in blood, shrewdly surveying the carnage of the battlefield.

Meruros can converse in a squawking version of Norther, if they choose to but normally only do so if offered shiny baubles.

Combat (Bodiless)

Meruros have few abilities in their spirit form, and are rarely encountered as such. A Meruros driven out of its raven body immediately seeks a new one.

Possession (Su): Ravens only; when fully transformed, use stats for eagle; save DC equal to 10 + one-half of the Meruros' HD + the Meruros' Cha modifier.

Combat (Taking Form)

Summoned Herald (Su): Meruros are less vigilant than the Tadulos, but tend to remain within their raven hosts for longer periods of time, using their keen senses to seek out the fallen and travel to them on the wing. A Meruros who hears the howl of a Taludos reluctantly wings toward its duty.

Soul Pluck (Su): The Meruros is capable of pulling the souls of humanoids and monstrous humanoids from their bodies by consuming their eyes. This forever after prevents a creature from rising as one of the Fell (or any other corporeal undead) or Lost (any incorporeal dead), whether naturally or through direct necromantic magic. It also means that the creature's soul has departed, and it can only be brought back to life via a miracle, resurrection, or true resurrection spell.

This ability has varying effects when used on creatures that are either still living or are already dead. Against corporeal foes, living or dead, the Meruros' touch attacks produce a vampiric touch effect (CL 13, for 5d6 damage). Against incorporeal foes, the Meruros' touch attacks are considered ghost touch weapons, and not only produce this vampiric touch effect, but also act as a disrupting weapon: the target must make a DC 25 Will save or be destroyed. Caster level is equal to Hit Dice. Save DCs are Charisma-based.

Spell-like Abilities: At will—cause fear (DC 17), deathwatch, detect evil, detect undead, disrupt undead; 3/day—gentle repose, hide from undead (DC 17), ray of enfeeblement, scare (DC 18); 1/day—circle of death (DC 22), death ward, enervation, fear (DC 20), harm, undeath to death. Caster level 13th. Save DCs are Charisma-based.