Graphic examples about prone and cover , remember, the floor only gives cover if you are in prone:
Ghulams 1 and 2 do not have cover
Ghulam 2 have cover, ghulam 1 do not have cover.
No LOF . They can shoot each other only with especulative shot.
Ghulam 2 it
You are only in cover if you have visual cover (if you are behind something taller than the knees of the knees) and if you have phisical cover too (if the base, or the model if the model is in a weird position, is in contact with the wall, or the thing).
^The blue is in cover against the red
^The blue is STILL in cover against the red.
The line of sight is from the center of the base, so, if the red moves only a little down, the blue then will not be in cover.
^Here the blue is NOT in cover, because he is not touching the wall.
And with frontal objects:
In A, neither Scout or TAG are in cover, they don't have the +3 modifier, because the wall is lower than the knees.
in B, Scout is in cover, but not the TAG, because the wall is still below his knee.
in C, both are in cover
in D, scout cannot be fired, because you cannot see something more or less the size of his head, but you can fire the Tag (who is in cover).
and in E you can fire both, and both are in cover.