Cover (PSR Supplement)
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Walls, trees, creatures, and other objects can provide cover from attacks and other harmful effects. A creature only benefits from cover when the attack or effect originates from the opposite side of the cover.
There are three degrees of cover: half, three-quarters, and full. If a creature is behind multiple sources of cover, only the greatest cover applies.
A creature with any cover can't be Exposed.
Half Cover
A creature has half cover if obstacles cover at least half of its silhouette, covered from the perspective of the attacker. This might be a low wall, a large piece of furniture, a narrow tree trunk, or a creature—regardless of whether that creature is an ally or enemy.
A creature with half cover has a +2 bonus to its defense, and to Reflex saves made to reduce damage taken from an area-of-effect.
Three-Quarters Cover
A creature has three-quarters cover if obstacles cover at least three-quarters (or 75%) of the creature's silhouette, from the perspective of the attacker. This might result from being behind a wall with a hole just big enough to shoot an arrow through, a portcullis, or peeking around a thick tree truck.
A creature with three-quarters cover has a +5 bonus to its defense, and to Reflex saves made to reduce damage taken from an area-of-effect.
Normally you can only Hide while you have at least three-quarters cover or while you are heavily obscured.
Total Cover
A creature has total cover (or "full cover") if its silhouette is completely covered by obstacles from the attacker's perspective. This could result from ducking behind a solid wall between ranged attacks.
A creature with total cover can't be targeted by an attack, nor by any effect that requires the target to be seen. Some spells can still reach the target by including it in an area-of-effect, so the bonus from three-quarters cover may still apply to Reflex saves.