One of the things I liked about UFO: Enemy Unknown (among a very long list) was the option to kneel.
To this date, I’m still very uncertain about the way accuracy worked in the original games, but in Phoenix Point I really love the “targeting” mechanic. My idea would be to implement kneeling or going prone (should cost time units of course) to give the player more targeting options, ie. targeting from a lower perspective (and perhaps an accuracy boost as well as a defensive boost due to smaller silhouette).
In any case, I’m looking very much forward to seeing more about this game as it continues development. UFO: Enemy Unknown was, after all, my first turn-based action-strategy game and was, in my humble opinion, a pioneering game in the genre. As much as I like the new XCOM games, they just don’t offer the same atmosphere or complex gameplay that drew me into the original.