The Dual Shears SP is a moddified version of Dual Shears. The main and only difference with the original Dual Shears is in his pilers, which can be shot as boomerangs.
The safest way to destroy Dual Shears SP is, after destroying his pincers, place the Silver Hawk(s) over his body and lob bombs over his body. You must avoid his bullets, of course.
See Dual Shears