Actually it may be more important when you are dealing with grenades and explosives
ever see the mythbusters episode where they showed the effects of diving behind simple objects when a bomb is about to go off? surprising what you can hide behind and survive the blast
also depends what the enemy is using for a weapon - its one thing to take cover from a civilian shotgun or .38, a highly different thing (as pointed out by Ned) when its a military machine gun
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