Consider the situation depicted below. An XCOM soldier (x) is next to both
high (H) and low (L) cover. An enemy (e) is positioned such that the low cover is what prevents the soldier from being flanked.
...e....
........
........
...LL...
...xH...
When the enemy shoots at the soldier, does the game use the low or the high cover to calculate its chance to hit?
Best Answer
If the game has to choose between high and low cover, it will choose high. However, in your example the only choice is "low".
Please see this image describing how cover works in the game - the cover system is actually fairly complicated. If the enemy were 2 spaces to the right in your example, the game would have to choose between "high" and "low" and would thus choose "high".