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So my long fangs are in a building looking down over some stuff.at his.units. I can see all of his guys but I.can only see their heads. Do I get to shoot at them?

If you can see any part of the target models in the unit (not guns) from the eyes of your models, you can shoot. They get a cover save (more than likely from your description).

Yes you may shoot at them, as you can see their "body" (see the cover save rules for what is defined as "body") but they will get a cover save as each models body is "in cover"