Shield Magic Attack 60%. Where does it drop from?

They don't drop from those mobs anymore. As I recall, due to the Sakura Castle makeover, all such scrolls for shield for MA/WA have been removed from the droptables of those monsters. You can cross-check with the monster book.

GL. edit: oh yeah, AFAIK all open-drop monsters (i.e. those in the monster book) don't drop those scrolls either. And none of the SG/MY monsters drop them either.

Hadriel