We had a giganta in a corner between a stairway going up to the second level and blocking terrain, and our opponent tried to running shot the blocking terrain adjacent to giganta. They then wanted to shoot at her from 4 squares away on the second level while she was on the first, we just didn’t know if she was actually able to be targeted if the character shooting her first have improve targeting for elevated or if because she’s a giant she can be seen from the second level.

WW80 PAC:
Great Size: Lines of fire drawn to or from this character are not blocked by elevated terrain or outdoor blocking terrain, and are hindered only if the line of fire is drawn to a square of hindering terrain that includes the target. This character can use Willpower, but succeeds on a roll of [3] - [6]. Protected: Pulse Wave.

Evelated Taeerain in general, regardless of level diffrence.