Surprised I didn’t find this suggestion here, but wouldn’t it be great if it was possible to lean, or step out, while aiming? I frequently find myself wanting to take a shot from cover, which seems possible with the no-aim preview, but when I take aim, vision of the target is blocked by my own cover.
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I think there were such suggestions, but suggesting it again won’t do any harm 
This ! This is probably the biggest flaw of the game. I can’t count the times that I thought I’ll kill that alien behind the wall if I move my soldier at the flank, only to be blocked by the cover I put him in. Make soldiers lean out of cover when shooting.
Technically you could stop short of the cover, fire, and then take the cover… but the game does draw sight lines that are then invalid due to the cover.
It is a bit jarring coming from XCOM that your soldiers don’t lean out/peak over to fire, it’s the one way in which your soldiers feel less alive than in XCOM. I guess it would take some animation work, though, and since they are using real ballistics the animation would have to actually maneuver around cover not just make a show of it.
Request is to make it manual thing for player when his soldier takes aim.
Currently there is “step out” mechanic, but it randomly works or not. There was even one feedback that soldier should just lean instead of stepping out, because enemy return fire is just too deadly for soldier who made that step out. Also you can see that Crabmen gunners also do this to make a shot around the corner.
Starting point for ballistic system also moves with those step outs animations.