While using Ursa Furiosa I noticed I come out of a super in which I did plenty of guarding with 1% of my super bar restored, while other times I come out with half or more having guarded significantly less
It depends upon the level of enemy damaging you and how much they attempt to damage you that will give you a percentage back.
If you just have dregs/psions shooting you, you'll get next to nothing. A boss, a good bit. This is pretty much my main class I run and they do work just fine and as intended. Also note, if you are in Crucible and someone hits you with a Disruptor void perk, after a few shots it will knock you out of your super with nothing regained.