Question 1

Does attacking from Cover incur the same penalty as attacks against a target in Cover?

joshpyn · Accepted Answer

A Target attacking from Partial Cover gets -3 to Ranged Attacks.
A Target attacking from Full Cover gets -8 to Ranged Attacks.
Attacking a Target in Partial Cover gives -3 to the Attack Roll Attacking a Target in Full Cover gives -8 to the Attack Roll.

Question 2

Does attacking from Cover incur the same penalty as attacks against a target in Cover?

joshpyn · Accepted Answer

A Target attacking from Partial Cover gets -3 to Ranged Attacks.
A Target attacking from Full Cover gets -8 to Ranged Attacks.
Attacking a Target in Partial Cover gives -3 to the Attack Roll Attacking a Target in Full Cover gives -8 to the Attack Roll.