The issue I’ve had with cover is that half cover more often than not was more effective than full cover. Full cover the soldier still stands on the middle of his square, making no practical use of the cover. This had often resulted in those with any angle being able to still get clean shots.
At least when they were crouching their entire silhouette was smaller, making it more effective against all but directly perpendicular angles.
What I’d really like to see is a mechanic where the soldier makes better use of whatever their cover is; lean against the wall, stand side on to the tree, or whatever it may be. Personally I’m not military, but I’m sure there are real guidelines out there that could be adapted for use of cover which would make the game better.
Second to that point - if a square has multiple points of cover, when moving click and drag to select which piece of cover is going to be utilized, or some other mechanism like a button to swap between them (as a free action). Currently it defaults to the full cover, which isn’t always what you’re after.