If you are significantly above the targeted opponent, your normal and extended range for spells and ranged Attacks increase by +2 sq. Depending on the height, the GM may also decide that cover becomes ineffective.

The GM decides if you are high enough above your target to get the bonus range. A great rule of thumb to decide if you are significantly above the target is if you are aiming downwards at an angle of 30 or more degree.

If you are significantly below your target, they are in half cover.