So cover is applied if they can't see 100% of you from a scenery element you are in base to base with. My question is: is a building one scenery element or multiple? if I am standing on the roof of a building with parapets, and a model on a separate building (or any thing else that gives him the same height as me) shoots at me, can I use the parapets that I am not in base to base with but that it is on the building I am touching to give me cover? From reading the rules, it seems the building, its roof, and its parapets would all be classified as 1 scenery element; however, in n3 I would have played it as multiple. Is there something in the rules that makes that building separate?
So, the rule of thumb I apply for cover is it works like this: Along the line of fire of the attack you have Partial Cover if ANY of it goes Cover-SIL without an air gap. You don't get Partial Cover if ALL of it goes Cover-Air-SIL with an air gap. BUT that's a rule of thumb. Ultimately it's table depending. Because even if we agree that a parapet isn't the same scenery element as the roof of a building, I can replicate the same scenario in the vertical with a hill or on the horizontal with a curved wall. So the answer is "it depends".