Cover only affects hit chances. (The single most important thing to consider on impossible) Objects in the game affect Line of Sight.
Aim is the base hit chance. 65 Aim = 65% hit chance. SCOPE increases, sectoid mind link, overwatch decreases it,...
Cover adds to your defence stat. Defence reduces the enemy hit chance. 20 Def = -20% hit chance. Remember that cover only reduces it aslong as the unit takeing the shot did not flank you.
Range then has a final effect on hit chance this can be positive or negative depending on the weapon. Shotguns positive hit close negative long range, snipers neutral long negative short.
Hunker down doubles the cover bonus! (cover not defence eg smoke grenade or ghost armor) While I read many people consider cover broken inaccurate etc. I find that the game treats this very very precise except people consider aliens aim as crappy as your soldiers. They dont especially mind linked and on impossible they hit hard.
Hunker down as such should not be overlooked. Defence and LoS is the only way to avoid damage health just lets you soak up more before you die. Big hint for all that try impossible and find they fail.
Now the numbers you asked for:
Partial cover +20 defence (Cover type)
Full cover +40 defence (Cover type)
Hunker down doubles cover type defence
Being flanked removes cover type defence
Smoke grenade adds +20 defence or 40 if skilled. (Normal defence)
Various armor adds defence (ghost +30 Normal defence)
Normal defence apply's even when flanked
I have not bothered with counting exact squares for optimal ranges yet. There is a very very limited weapon base in this game and you will get a feeling of all of them soon enough. Getting shot? Hunker down stop shooting those crappy low hit overwatch shots at dashing aliens
Disagree? Talk when you never lost a man on impossible
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