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So cover is pretty neato in 8th, giving a +1 armour save, but looking through the advanced rules it's implementation is sort of all over the place. Some terrain gives cover if the unit is entirely within it (forests), some gives covers to specific models within it (craters), some gives cover to units behind it but some doesn't, and the amount of view obstruction varies (25% for statuary, 50% for ruins), and sometimes is even specified on the unit itself (like knights always need 50%). And nothing is said about shooting through units (friendly or otherwise)
To me this seems rather haphazard and confusing, especially considering the simplified design philosophy of everything else in the game. I like that cover is a simple binary "the unit is in cover, or it's not", but I shouldn't have to argue midgame as to what terrain piece has what slightly different rule, or spend ten minutes reviewing them all at the start of the game so we're both on the same page (what is this, 7th?).

So my question to you guys is, until/unless a FAQ or something comes along and clears things up, will you try to set an easy standard for cover in your games/clubs?
Personally I think the most straightforward blanket implementation is:

If all models in a unit are at least 50% obscured from the firing unit, they are in cover.
(in addition to the usual infantry benefits of getting cover from standing in area terrain.)

This covers pretty much every angle I can think of (except drawing LOs to banners/wings, but that's another matter that's easily agreed on), including firing through units (tall units can see over smaller ones), and because wounds are allocated before saves are taken, a unit can gain cover halfway through an attack if all the models outside of cover are slain. It incentives killing off those models first so the rest can get a better save, which I think is better than "these two guys in cover are tanking hits for the rest of the squad that's standing in the open".
What are your thoughts? It's a bit of houseruling so early in the game, but this seems like such a fundamental mechanic it would be good to discuss some possibilities.

I like your solution about units half in and half out - wounds come from those outside of cover first then apply to those in cover with save advantage.

I think that there should be no shooting through units friendly or enemy unless at a negative to hit modifier and or with a cover save applied and hitting own models on 1s... Something like that.

You don't -have- to allocate to units outside of cover, but you don't get any bonuses. So it's in your favour to kill them off first.