Tower-S is a Performance Tip released as part of the Burst System as well as the SlingShock System. It debuted in western countries with the release of the Dark-X Nepstrius N4 & Dullahan D4 Dual Pack.
Tower-S, as its name implies, is a SlingShock Performance Tip based off of Tower. However, unlike the original Tower, Tower-S' automatic "Height Change" gimmick is disabled, and is instead tied with the Performance Tip's "SlingShock Mode", along with the tip itself being flat and made of a wider diameter than Tower's semi-flat tip. As a part of the SlingShock System, Tower-S can be manually altered to switch between "Battle Ring Mode" and "SlingShock Mode"; in this case, by twisting the tip clockwise, pulling it downwards, and twisting it clockwise again, and vice-versa.