The War Game Manual 3rd Advanced

5.0 Terrain and landscape features

5.1 Landscape features

Cover is similar to the Dodge modifier and both are applied to an attacking roll if the defending unit meets the criteria for receiving Cover. It's calculated in exactly the same way: subtract the Cover value from the number rolled on the attacker's dice. Cover only applies to Direct attacks (see the Cheatsheet's unit table) unless otherwise stated.

Description Cover
Depressions Includes trenches, craters and tank scrapes.
Any area of terrain pronouncedly lower than flat ground. A unit must be inside this to take cover. -1
One-step hills One-step hills make it hard to aim Battery units properly and allow a Tank to "hull-down", concealing its hull while still allowing its turret to fire. However, one-step hills provide no cover to non-Tank units if they come under Direct attack. A unit must be directly behind this to take cover. +1 to Battery attack
-1 if covered unit is a Tank

Building Any enterable civilian or undefinable building, including ruins. Only Foot units are allowed inside buildings. A unit must be inside to take cover. -1
Fortification Any enterable military building. Only Foot units are allowed inside fortifications. A unit must be inside to take cover. Flip a coin:
Heads -1
Tails -2
Barriers Includes the sides of buildings and fortifications, carcasses of wrecked vehicles and also the rears of Tanks.
Any solid material standing between a unit and a projectile. A unit must be directly behind this to take cover. Flip a coin:
Heads -1
Tails -0

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	Description	Cover
Depressions	Includes trenches, craters and tank scrapes. Any area of terrain pronouncedly lower than flat ground. A unit must be inside this to take cover.	-1
One-step hills	One-step hills make it hard to aim Battery units properly and allow a Tank to "hull-down", concealing its hull while still allowing its turret to fire. However, one-step hills provide no cover to non-Tank units if they come under Direct attack. A unit must be directly behind this to take cover.	+1 to Battery attack -1 if covered unit is a Tank
Building	Any enterable civilian or undefinable building, including ruins. Only Foot units are allowed inside buildings. A unit must be inside to take cover.	-1
Fortification	Any enterable military building. Only Foot units are allowed inside fortifications. A unit must be inside to take cover.	Flip a coin: Heads -1 Tails -2
Barriers	Includes the sides of buildings and fortifications, carcasses of wrecked vehicles and also the rears of Tanks. Any solid material standing between a unit and a projectile. A unit must be directly behind this to take cover.	Flip a coin: Heads -1 Tails -0