Mistwell
Crusty Old Meatwad
Complete Adventurer says:
"(Min: 5 ranks in hide)You can also use this option to sneak up on someone from a hiding place. For every 5 feet of open space between you and the target, you take a -5 penalty on your Hide check. If your Hide check succeeds, your target doesn't notice you until you attack or make some other attention-grabbing action. Such a target is treated as being flat-footed with respect to you."
RC also says the target, if they fail their spot check, treats you as invisible.
"(Min: 5 ranks in hide)You can also use this option to sneak up on someone from a hiding place. For every 5 feet of open space between you and the target, you take a -5 penalty on your Hide check. If your Hide check succeeds, your target doesn't notice you until you attack or make some other attention-grabbing action. Such a target is treated as being flat-footed with respect to you."
RC also says the target, if they fail their spot check, treats you as invisible.