Actually if you follow the 'Dakka rules' correctly LOS is determined by thte model's cranium so you would not be able to shoot either. Vehicles use weapon mounts, infantry use their heads.
If you play that size level is the only thing that matters when determining LOS, as per page 7, then how you model your troops wouldn't matter, as per page 7, and they could be shot and shoot back easily by simply saying the wall gives 5+ or whatever cover to the size level 2 models behind it as per the terrain list. Oddly enough
when played this way it is consistent and doesn't take extra time arguing 'body' coverage. Then by leaning over the table you can use the model's eye view to determine if the wall is between them, per page 21. Most people also play that if you are in base contact with the wall you would not get the penalty of the wall for your own shooting, but that is just a really common house rule.
Of course, what is the 'body of a model' that you are targetting? Is it the torso? The rules make it clear that arms and legs that stick out don't count but what about ones that aren't? Does a back pack count? Does a backpack block LOS to the 'body' from behind? If I model sandbags on the front of my base can I use it as a mobile wall? All these slowed questions can be yours with a download of the 'Dakka LOS rules' that you have already received by clicking on the You Make the Call forums.