Source: Warhammer Fantasy: 5th Edition

Shooting (Skirmishers)
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An enemy shooting at a skirmishing target suffers a -1 to hit penalty in the same way as if they were shooting at a man-sized character model. See the Shooting section for to hit modifiers.

If a character is fighting as part of a skirmishing unit of troops the -1 to hit penalty is applied only once and not twice.

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