Got this idea when reading the thread on Area terrain and ranged attacks. I don't think it applies at all to that situation so started it as a new thread.
It doesn't deal at all with LOS although you could work that in with some modifiers.
Rough Draft Ranged Combat Mechanic:
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Units are 3D. All units are different sizes. From the base to the highest point on the unit (including weapons/armor) is its 'height'. Units can have range rankings based on their height. Units can shoot X heights away at a certain level of effectiveness.
So, my archer (his bow reaches over his head) has a range of 3 and is 1 inch tall. He can shoot at anything and hits based on a few variables. A hit is determined by rolling 1d6. If the target is within range with no other variables (terrain, elevation, weather, ect) 1-6 is a hit (100%). The archer can shoot at anything (any distance) but gets a modifier for every height over range. So if his target is 3 heights (inches in this case) away he will hit it. At 3.1 - 4 inches away a hit will be 1-5 (getting a -1 modifier: 83%). At 4.1 - 5 inches away (-2 mod) a hit will be 1-4 (66%) on the d6. So at 9 inches away it will have a -6 modifier making it impossible to hit on the d6. Now some weapons or units might use d4, d8, d10, d12 ect allowing for different ranges, possible hits, ect.
Also the 'height' or range can just as easily be changed to grids or hexes which can more easily be counted out. The idea with the 3D units was that you would actually use the piece itself to measure range so you didn't need any extra measuring devices. Counting grid spaces would be just as if not easier however.
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Feel free to further refine or discuss this here.