There are $12$ acrobats who are assigned a distinct number ($1, 2, \cdots , 12$) respectively. Half of them stand around forming a circle (called circle A); the rest form another circle (called circle B) by standing on the shoulders of every two adjacent acrobats in circle A respectively. Then circle A and circle B make up a formation. We call a formation a “[i]tower[/i]” if the number of any acrobat in circle B is equal to the sum of the numbers of the two acrobats whom he stands on. How many heterogeneous [i]towers[/i] are there?
(Note: two [i]towers[/i] are homogeneous if either they are symmetrical or one may become the other one by rotation. We present an example of $8$ acrobats (see attachment). Numbers inside the circle represent the circle A; numbers outside the circle represent the circle B. All these three formations are “[i]towers[/i]”, however they are homogeneous [i]towers[/i].)
1. **Determine the total sum of the numbers assigned to the acrobats:**
   \[
   \text{Total sum} = \frac{12 \times 13}{2} = 78
   \]
   Since there are 12 acrobats, each assigned a distinct number from 1 to 12, the sum of these numbers is 78.

2. **Calculate the sum of the numbers in circle A:**
   Since the acrobats in circle B must have numbers that are the sum of the numbers of the two acrobats they stand on, the total sum of the numbers in circle B must be equal to the total sum of the numbers in circle A. Therefore, the sum of the numbers in circle A must be:
   \[
   \text{Sum of numbers in circle A} = \frac{78}{3} = 26
   \]
   This is because the sum of the numbers in circle B will be twice the sum of the numbers in circle A.

3. **Identify all possible sets of numbers for circle A that sum to 26:**
   By trial and error, we find the following sets:
   - Case (a): \( \{1, 2, 3, 4, 5, 11\} \)
   - Case (b): \( \{1, 2, 3, 4, 6, 10\} \)
   - Case (c): \( \{1, 2, 3, 4, 7, 9\} \)
   - Case (d): \( \{1, 2, 3, 5, 6, 9\} \)
   - Case (e): \( \{1, 2, 3, 5, 7, 8\} \)
   - Case (f): \( \{1, 2, 4, 5, 6, 8\} \)
   - Case (g): \( \{1, 3, 4, 5, 6, 7\} \)

4. **Analyze each case to determine if it can form a valid tower:**
   - **Case (a):** \( \{1, 2, 3, 4, 5, 11\} \)
     - This case is ruled out because acrobat 11 would need to be adjacent to at least one acrobat with a number at least 2, resulting in a number in circle B that is at least 13, which is impossible.

   - **Case (b):** \( \{1, 2, 3, 4, 6, 10\} \)
     - To avoid an impossible acrobat 13 or higher, acrobat 10 must be adjacent to both acrobats 1 and 2, creating the following partial sequence:
       \[
       1-10-2-??-??-??-1
       \]
     - Acrobats 4 and 6 cannot be adjacent, leading to:
       - Case (b1): \( 1-10-2-6-3-4-1 \) (valid)
       - Case (b2): \( 1-10-2-4-3-6-1 \) (invalid, results in two different acrobats 7 in circle B)

   - **Case (c):** \( \{1, 2, 3, 4, 7, 9\} \)
     - To produce acrobat 8, acrobats 1 and 7 must be adjacent. To produce acrobat 10, either acrobats 3 and 7 or acrobats 1 and 9 must be adjacent:
       - Case (c1): \( 1-7-3-??-??-??-1 \)
         - Acrobat 9 must be adjacent to two acrobats both numbered 3 or below, leading to:
           - Case (c1a): \( 1-7-3-9-2-4-1 \) (valid)
           - Case (c1b): \( 1-7-3-4-2-9-1 \) (invalid)
       - Case (c2): \( 7-1-9-??-??-??-7 \)
         - Acrobats 2 and 3 must be adjacent, leading to:
           - Case (c2a): \( 7-1-9-2-3-4-7 \) (invalid)
           - Case (c2b): \( 7-1-9-3-2-4-7 \) (valid)

   - **Case (d):** \( \{1, 2, 3, 5, 6, 9\} \)
     - This case does not lead to any solutions because it would require acrobats 1 and 3 to be adjacent, leading to acrobats 9 and 2 being adjacent, and acrobats 5 and 6 being adjacent, resulting in two acrobats 11 in circle B.

   - **Case (e):** \( \{1, 2, 3, 5, 7, 8\} \)
     - To produce acrobat 4, acrobats 1 and 3 must be adjacent. To produce acrobat 6, acrobats 1 and 5 must be adjacent. Acrobats 7 and 8 must not be adjacent:
       - Case (e1): \( 3-1-5-7-2-8-3 \) (valid)
       - Case (e2): \( 3-1-5-8-2-7-3 \) (invalid)

   - **Case (f):** \( \{1, 2, 4, 5, 6, 8\} \)
     - By similar arguments, we can show that there are two subcases satisfying the problem conditions:
       - Case (f1): \( 1-2-5-6-4-8-1 \) (valid)
       - Case (f2): \( 1-2-8-4-5-6-1 \) (valid)

   - **Case (g):** \( \{1, 3, 4, 5, 6, 7\} \)
     - This case does not lead to any solutions because it would require acrobat 1 to be adjacent to at least one acrobat in the range 3 through 6, resulting in an acrobat in circle B that is already in circle A.

5. **List all valid sequences of acrobats in circle A:**
   - \( 1-2-5-6-4-8-1 \)
   - \( 1-2-8-4-5-6-1 \)
   - \( 1-3-8-2-7-5-1 \)
   - \( 1-4-2-9-3-7-1 \)
   - \( 1-4-3-6-2-10-1 \)
   - \( 1-7-4-2-3-9-1 \)

6. **Count the number of heterogeneous towers:**
   There are 6 heterogeneous towers.

The final answer is \( \boxed{ 6 } \)