Generally
40K doesn't have vertical distances. Insaniak will probably have several arguements that blow that statement out of the water...
Cityfight makes more use of vertical distance then regular
40K. Generally in my own games, I usually ignore height for purposes of movement (including assualts) and shooting as it brings up more problems then not.
For example: you have a unit in ruins which have more then one level. If you have a couple models on the 2nd floor and they are the ones in front, does the assualting unit have to roll high enough to get the extra 3" up? As ruins are generally considered area terrain where I play, it is easier to play as if there are no levels (and yes, I hold to that for drawing
LOS from my models in ruins, so don't think I'm gaining some advantage by doint this - sometimes with the terrain it's easier to have them on multiple levels so they aren't falling over all the time).
So generally, I'd recommend measuring horizontally and don't worry about the vertical distance.