Elite Goblin Fighters*:
Ignore the comment in the descriptive text (Room B69) about the elite goblins having Power Attack & Imp. Sunder due to hobgoblin training. They have piercing weapons, which can't be used for Sunder attacks.
Next, since they do have player class levels, give them the elite attribute array (15,14,13,12,10,8). Assign the 12 to Wisdom & the 10 to Intelligence.
Now, replace their base feats with Phalanx Fighting (Complete Warrior) and one feat of your choice (I'm partial to Toughness to give them a few more hit points or Shieldmate (Complete Warrior) to help the back ranks).
Finally give them some decent equipment, the only requirement is that they have a heavy shield and a light weapon to take advantage of Phalanx Fighting. Mine were equipped with the following:
Masterwork Studded Leather Armor
Masterwork Heavy Wooden Shields
Masterwork Short Sword
Sling (w/ 10 bullets)
Total Value: 653 gp (recommended equipment value for 1st level NPC is 900gp)
Now have them fight in formation (generally 4 abreast & 2 rows). The front row forms a shield wall, the second row uses their ranseurs (reach weapons) to Aid Another on the goblin in front of them - generally provide defense.
What does this get you?
Well your front rank shield wall goblins will have a base AC of 20 (+1 size, +3 Dex, +3 Armor, +3 Shield (phalanx fighting provides an extra +1 shield bonus with a heavy shield)). All the goblins in the shield wall will have an AC of 22 (+2 bonus from Phalanx Fighting), 24 if the back ranks Aid Another successfully), 26 if they choose to fight defensively and more if you were to throw a hobgoblin marshal** (Class from Miniatures Handbook) into the mix.
Their attack bonuses are brutally bad as is the damage that they do (damn being small!), but the high AC will stop many PCs in their tracks until they figure out how to effectively destroy their formation. My group is fond of grenade-like weapons, bullrushing to break the formation, and area effect spells. But it sure did scare them.
These are truely elite goblins!
* I have stat-blocks done up in E-Tools, as I go through and double check them I'll post them here for you all.
** I'll post stats for these guys later as well.