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Player Core / Chapter 8: Playing the Game / Movement / Cover

Special Circumstances

Source Player Core pg. 424 2.0
Your GM might allow you to overcome your target’s cover in some situations. If you’re right next to an arrow slit, you can shoot without penalty, but you have greater cover against someone shooting back at you from far away. Your GM might let you reduce or negate cover by leaning around a corner to shoot or the like. This usually takes an action to set up, and the GM might measure cover from an edge or corner of your space instead of your center.