Page 144 of Twilight 2013 rulebook explains cover. Basically, if you hit your target but the location of the hit is behind cover, for example: you hit Badguy1 in the left leg and he is shooting from behind a window with only his upper body and head exposed.) you simply calculate the armour value of the cover and add it to the armour on Badguy1. Page 145 has armour value for typical building materials, sand bags, vehicles and other common materials.
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