Prism
Explorer
I don't do that. When I shoot from behind an obstacle I'm very close to, I still see 100% of my target, so no cover applies.
Fair enough, however its very open to interpretation. The cover AC bonus is not about being able to see something but rather that a physical obstacle is in the way. When a creature (ally or enemy) is between you and your target we always rule they have half cover and get +2 AC regardless of distances between either. I apply the same logic when the cover is an obstacle that you are almost completely behind. Being able to see your target does not mean your arms/body/weapon are fully out of cover. There is no rule that says cover does not apply when you are close to it, so I apply a reasonable (I think) ruling and say that a flat +2 AC applies if you try a difficult shot while the rogue is trying to maintain stealth by being behind three quarters cover. Sometimes I might apply the full +5 AC. Of course the advantage to attack mostly offsets the penalty.