The effectiveness of single layer, finite width, planar extremely low frequency (ELF) magnetic field shields is strongly dependent upon the orientation of the field sources. Since source information is difficult to obtain, the issue of designing shields which are independent of source orientation is important. Here, a simple analytic model for shielding by multiple layer, finite width, planar shields constructed from perfect electric and perfect magnetic material is presented. This is augmented by a study of conditions for which the perfect material approximation is valid. The simple model is used to determine strategies for designing shields which are independent of source orientation. It is found that two layer perfect electric/magnetic shields perform significantly better than single layer shields.