|This is a player phase build. This build will be able to safely initiate on the majority of units running distant counter Spd isnt too important since she'll double on any melee unit that counterattacks her anyways.
Flora has the highest Res in the game so adding any more to that with atk/res solo would be overkill especially considered you would rather have this unit nearby allies to benefit from more buffs. That being said, using a Fjorm to get Atk/Def Bond is rough so that skill can be substituted for anything else that would provide atk and def.
You absolutely need to run guard. Preventing heavy hitting skills from distant counter users is crucial to flora's safety it'll allow you to survive with more hp to hopefully survive enemy phase and it will help make it safer for allies to finish off an enemy flora weakened.
The ploy skills are because she might as well use her high Res stat to help deal more damage and soften the blows from the enemies.
When using Flora keep her away from enemy archers and daggers, Flora will not gain the +20 Def when against those weapon types. And while she may have the highest Res in the game as of this time of writing, this build relies purely on her base Res to survive magic users. So a handful of the hardest hitting mages will take out a large chunk of hp if not outright kill her if you overestimate her Res