I am pretty sure that in 3.5, there were 3 degrees of cover:
Cover +4 Defense, +2 reflex saves
Improved Cover +8 defense, +4 reflex saved, improved evasion
Total Cover: cannot be targeted.
Cover +4 Defense, +2 reflex saves
Improved Cover +8 defense, +4 reflex saved, improved evasion
Total Cover: cannot be targeted.
Varying Degrees of Cover
In some cases, cover may provide a greater bonus to AC and Reflex saves. In such situations the normal cover bonuses to AC and Reflex saves can be doubled (to +8 and +4, respectively). A creature with this improved cover effectively gains improved evasion against any attack to which the Reflex save bonus applies. Furthermore, improved cover provides a +10 bonus on Hide checks.