I really like Tsugunai's action command system. On enemy turns, you can time inputs to their attacks to reduce damage, but you have four different types of defense assigned to the face buttons. One is a standard damage reduction, another raises your special attack meter, another counters an attack with your own, while another dodges damage entirely but consumes the meter. Depending on which defense is used, the allowed timing window changes. The window for a basic defend is generous, while the window for countering is tight. The variety encourages a greater range of tactical thinking and raises the skill ceiling.

Has anyone seen another RPG with a similar system?