A 2* draugr archer hits for 96
A round iron shield blocks for 54 and parry for 81 , you can only parry them with a iron buckler that blocks for 100 at parry ( not blocking )
But Since H&H update devs adds another thing in that system : a stagger bar that deppends on your max hp , so even if you have a good shield to parry a huge hit , they will break you guard because your stagger bar was breaked