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"A shield said to have been the favorite of a hero who traveled the open seas. It was apparently a family heirloom, passed down through many generations."
The Sea-Breeze Shield is one of several legacy Zelda equipment pieces found in Tears of the Kingdom.
Tears of the Kingdom
The Sea-Breeze Shield can be obtained from a chest in the Tabahl Grove east of of the Sekioam Lightroot in the Depths directly parellel to Tabahl Woods on the surface, in addition to being obtained by scanning either a Toon Link (Super Smash Bros) or a Toon Link (The Wind Waker) amiibo through the use of the amiibo Rune like in the previous game. It can be subsequently bought from any Bargainer Statue in the Depths for 120 Poes. It boasts a defense value of 65.
Toon Link amiibo (Super Smash Bros.)
Sea-Breeze Shield from the Tears of the Kingdom Hyrule Compendium