The Continuum 101 by Mac

Absorb is a nice option for absorbing DAM. Each level absorbs increasing amounts of DAM and also deals a counter attack if hit. Unless you are focusing purely on AF, Absorb is always a great option to soak up decent amounts of DAM and deal a solid counter. Especially useful if you spec a support-type unit with it seeing as they can buff up the squad AND deal damage. Always a plus! If you are trying to create a unit that can take punishment, check the unit's ability chart. Two of the three units which eventually get Absorb also have the option of Toughness. Toughness only absorbs 10 DAM maxed out, so I think the decision is easy here. Waiting a couple extra levels for Absorb to be available will pay off big in later levels. Patience, patience, patience. If you want to test out the ability before spending AP on it, find yourself an item that grants it. Well you ask, what equipment should I search for? Well kind sir/ma'am, just look at the list here.

Absorb 1	Earth Elemental - Lvl 3
(absorbs up to 5 DAM & deals 5 DAM to attacker if hit)	Vampire Impervious - Lvl 10
	Water Manifested - Lvl 5

Absorb 2	Earth Elemental - Lvl 5
(absorbs up to 10 DAM & deals 10 DAM to attacker if hit)	Vampire Impervious - Lvl 12
	Water Manifested - Lvl 7

Absorb 3	Earth Elemental - Lvl 7
(absorbs up to 15 DAM & deals 10 DAM to attacker if hit)	Vampire Impervious - Lvl 14
	Water Manifested - Lvl 9

Absorb 4	Earth Elemental - Lvl 9
(absorbs up to 20 DAM & deals 20 DAM to attacker if hit)	Vampire Impervious - Lvl 16
	Water Manifested - Lvl 11

Absorb 5	Earth Elemental - Lvl 11
(absorbs up to 30 DAM & deals 30 DAM to attacker if hit)	Vampire Impervious - Lvl 18