Delaying Shield {3}{W}
Enchantment
If damage would be dealt to you, put that many delay counters on this enchantment instead.
At the beginning of your upkeep, remove all delay counters from this enchantment. For each delay counter removed this way, you lose 1 life unless you pay {1}{W}.
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Cards that do something similar expected a card that isn't here?
Reports become test cases the matcher is graded against before an update ships. Delvefall isn't a chatbot guessing, it compares the printed rules text of every card with plain math, and examples like yours decide which differences should count.