Theorycrafting: Fjorm, Princess of Ice, Destroyer of Mages

This is all speculation, so take whatever I say with a grain of salt.

The two most important things here are:
>Distant Counter weapon
>Steady Breath

And we have one very important assumption we'll consider here:
>Fjorm's Leiptr has built-in Distant Counter

Units with DC weapons always seemed to be in an awkward spot: All of them so far have miserable Res stats, and since a whole lot of the ranged population are mages, it seems futile to even deal with them.

If our speculations are right, Fjorm should have 34 Res, and her Special works by retaliating damage based on amount of reduced taken damage.

And this is where the magic starts. We build Fjorm with Steady Breath in A slot, and Distant Def/Deflect Magic in the Seal Slot. Despite her middling Atk stat, this build will significantly up her damage with Ice Mirror - Steady Breath combo, while severely reducing enemy mage's damage output towards her. Despite the abundance of strong green mages in the meta, their color advantage to Fjorm might even work against them, since a lot more damage would be reduced, and thus, higher damage gets deflected back.

This is all theorycrafting, and things might change along the way, but for now, this looks like a build we should watch out if our predictions are right.

Any thoughts on this idea?