Question about structure

Hello, need clarify about core mechanic of LoC and LoS.

“To check for cover, a line is drawn (when viewed from above) from the center of the shooter’s base to the center of the target’s base”

If model A shoot model B from elevated position, does “when viewed from above” mean that I determine distance and other details by ruler parallel to the table? Or Line is drawn from phisical centre to centre in 3d space?

Shoot distance - between any parts of bases. 3d distance. It’s real lenght of LoS.
LoC - between centers of bases.