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Message: <blockquote data-quote="Xeterog" data-source="post: 5218470" data-attributes="member: 84369">Cover and concealment do stack.  They are penalties and are untyped at that.  Now, cover doesn't stack with cover or with Superior Cover (so only apply either a -2 or a -5, don't combine them if someone has both somehow) and Concealment doesn't stack with Concealment or Total Concealment. But a target can definitely benefit from both Cover and Concealment.  Also note that cover can affect area/close attacks (tho it is often easy enough to position the area to avoid the cover), so someone with cover and concealment from an area/close attack would only benefit from the cover, not the concealment.</blockquote>