Board Thread:Dark Souls/@comment-72.83.183.206-20140121145326/@comment-667748-20140121161051

You can compare the numbers over at Giant's Set and Smough's Set.

They both give the same poise, and the Giant's Set weighs a little bit less. The Giant's Set will have slightly better defense, but fairly lower resistances (especially Bleed and Curse).

So it's your call. That said, Smough's doesn't need upgrade, so it's already pretty good right out of the box.