Beorn

[Lalwendë]

Been having a look into this and apparently berserkers were alleged to take on board the spirit forms of wolves or bears during battle - this is an aspect shared between Northern Scandinavian people and others of the Arctic, e.g. Siberian shamen. If Tolkien was making use of this concept he would not be the first - not only is it obviously found in the sagas but Pullman makes use of it too, plus it may the basis of Werewolf myths...

However there is something else to consider. Beorn after all is not a vicious man like a berserker. He reminds me of Gunnar in Njal's Saga - a gentle man who does not want to fight, but when roused is something of the Ultimate Fighter. Such figures take on almost mythical status in battle and the image of a ten/twelve foot tall Beorn is powerful. It is as though his height is a metaphor for his innate strength, rather like I see the 'wings' of the Balrog being metaphorical of its diabolical nature, or less controversially, Smith figures in mythology and folklore (such as Wayland) being seen as incredible magicians - to our eyes all they do is forge steel but to someone who does not understand what they do, they are magicians...