Cover
Cover is when something is physically blocking line of effect. This can be anything from hiding behind other creatures in a crowd, ducking behind brick walls, or hiding inside a vehicle.
Opaque cover provides the same benefits as concealment as well as cover. Translucent but not fully invisible cover provides the same benefits as 1 degree less concealment. Invisible cover only provides the benefits of cover listed below.
Apply these adjustments before applying resistances. If cover is destroyed, all remaining damage it would have taken is dealt to you. Area and spread effects treat cover as 1 tier less helpful to you (minimum none) if the cover does not protect you from all directions. If an effect is both area and spread, it treats it as 2 tiers less to a minimum of none.