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Survival in STAR WARS Zero Company depends on Cover and Positioning. The combat system is built around the idea that where a character stands matters as much as what it shoots, and a squad caught in the open rarely lasts long.
Using Cover

Units in partial cover are harder to hit, and units in full cover are harder still. Characters take cover behind walls, crates, and terrain, and moving from one piece of cover to the next is the basic rhythm of a turn. Some cover can be destroyed by incoming fire, so a safe position one turn may be exposed the next. Breaking cover to cross open ground is always a calculated risk.
Flanking and High Ground
Cover only protects from certain angles, so flanking is the counter. Maneuver around an enemy's protection and its defenses fall away, leaving it exposed. Attacking from higher ground also raises your Chance-to-Hit. The same logic works against you, which is why controlling space, the zones enemies can and cannot move through safely, is a constant concern.
Forcing the Issue
Positioning is not static. Abilities can reshape the board, and Force powers in particular can drag an enemy out of cover and into the open where a waiting squadmate finishes the job, often through Overwatch. Pairing one character's control ability with another's firepower is the heart of the tactical layer, and it rewards players who think a turn or two ahead.
High Ground and Destroyed Cover
Elevation is worth taking, and the design team lists holding the high ground among the plays they enjoy most. The other side of the same idea is removing an enemy's cover entirely with a rocket launcher or an explosive, which leaves nothing to hide behind rather than merely flanking around it. See Turn-Based Combat for the wider set of signature plays.